You are here

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

Journal Name:

Publication Year:

Abstract (2. Language): 
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.

JEL Codes:



Amat, M. (2014) Associació de Comptables de Catalunya (1924-1940). Revista de Catalunya, 288, 73-84.
Associació de Comptables de Catalunya (1929). Organització. Revista Tècnica d’Administració i Comptabilitat,
Portaveu de les Aspiracions del Comptable. Associació de Comptables de Catalunya. Barcelona, 53-54.
Asociación de Contables de Cataluña (1929). VIº Congreso Internacional de Contabilidad. Llibre del Congrés.
Carmona, S. (2004). Accounting history research and its diffusion in an international context. Accounting
History, 9(3), 7-23.
De Beelde, I. (2003). The development of a Belgian Accounting Code During the first half of the 20th
century. The Accounting Historians Journal, 30(2), 1-28.Delaporte, R. (1930). Le VIe Congrès International de Comptabilité, Bulletin de la Compagnie des chefs de
comptabilité, 52, 885-886.
Félix, E.E. (2011a). Paul Otlet (1868-1944) et l’Association Internationale de Comptabilité AIC.
Groupement Francophone des Professionnels de la Comptabilité, 4, 10-12.
Félix, E.E. (2011b). Paul Otlet (1868-1944) et le deuxième Congrès International des Sciences
Comptables de Charleroi en 1911. Groupement Francophone des Professionnels de la Comptabilité, 3, 11-13.
Félix, E.E. (2012). Paul Otlet (1868-1944) et la comptabilité: La Classification Décimale Universelle (CDU), les
schémas et diagrammes et leur emploi en comptabilité, l’Association Internationale de Comptabilité (AIC). Available
online at:
Forrester, D.A. (1992). Historia revisada de los Congresos Internacionales de Contabilidad. Revista
Española de Financiación y Contabilidad, 72, 527-549.
Forrester, D.A. (1996). European Congresses of Accounting: A review of their history. European
Accounting Review, 5(1), 91-104.
Hernández-Esteve, E. (1995). A review of recent Spanish publications in accounting, business and
financial history. Accounting, Business & Financial History, 5(2), 237-270.
Lemarchand, Y., Nikitin, M., & Zimnovitch, H. (2008). International congresses of accountants in the
twentieth century: A French perspective. Accounting, Business & Financial History, 18(2), 97-120.
Mommen, M.H. (1957). Le plan comptable selon differentes formes d’expressions et son aboutissement International
(Volums I i II). Brussels: Cambel Ed.
Most, K.S. (1962). Uniform Cost Accounting. London: Gee.
Ouriemmi, O. (2015). Le Schéma Universel de Comptabilité de Paul Otlet (1901): Le tournant décimal.
Comptabilité-Contrôle-Audit, 21(3), 93-118.
Rayward, B. (1991). The case of Paul Otlet, pioneer of information science, internationalist, visionary:
reflections on biography. Journal of Librarianship and Information Science, 23, 135-145.
Samuels, J.M. (1985). Historical Nuggets. The Accounting Historians Journal, 12(1), 99-105.

Thank you for copying data from