This paper examines an early modern contribution to the literature on stewardship accounting, the Tratado de Cuentas or Treatise on Accounts, by Diego del Castillo, a sixteenth-century Spanish jurist.
Mills, Patti A.
"Financial reporting and stewardship accounting in sixteenth-century Spain,"
Accounting Historians Journal: Vol. 13
, Article 6.
Available at: https://egrove.olemiss.edu/aah_journal/vol13/iss2/6