For Spain, there have previously been no publications summarizing accounting research during the first half of the twentieth century, though a survey, mainly concerned with the second half of the twentieth century, was presented by Montesinos Julves (1998), followed by a more general study of Spanish accounting (ranging from 1522 to 1943) by Hernández Esteve (1999). The number of accounting publications between 1900 and 1950 was considerable, and in doing this research we encountered nearly 700 items (including those of the nineteenth century).