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Publication Date

Fall 1984

Abstract

Esteban Hernandez Esteve, the deputy general manager of the Bank of Spain, is this year's recipient of the prestigeous Hourglass Award for his contributions to the history of accounting thought. The Hourglass Award is presented annually to a person(s) who has made a significant contribution to the study of accounting history. This is the first year that the award has gone to someone for publication in a language other than English.

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