6th International Accounting Congress of Barcelona (1929) organised by the Association of Accountants of Catalonia

摘要

Purpose: the work presented is a descriptive, contextual and detailed analysis of the activity, and the conclusions developed in the first international accounting conference held in Barcelona. The 6th International Conference on Accounting which took place in Barcelona coinciding with the International Exhibition of 1929, was organised by the Association Internationale de Comptabilité of Brussels. This association proposed holding regular meetings to discuss and study technical accounting and economic issues related to that time. Design/methodology: the originality of the work lies in being an analytical description of the original documents prepared by the Association of Accountants of Catalonia about the conference. Findings: this study allows redoing assumptions made in previous works, because the documents before this work were contradictory regarding dates, facts and some of the content covered. Research limitations/implications: the biggest limitation of the work comes from the lack of written documentation existing on this conference. Originality/value: the present study continues the research on topics of history of accounting in Catalonia. It is expected to complement this work by a deeper analysis of the contents and the topics covered in the papers presented at the conference, and by linking them with the theoretical accounting lines existing at that time