SUMMARY
De Computis presents its Volume 16, Number 2 (December 2019) including six doctrinal papers that have been written by authors from Russia (1), Indonesia (1), Portugal (1) and Spain (3); and written in Portuguese (1), English (4) and Spanish (1). In this issue has been also published the speech by Esteban Hernández Esteve (Comisión de Historia de la Contabilidad de AECA) in the 6th International Conference on Luca Pacioli in Accounting History; and the obituary written by Giuseppe Galassi (University of Parma) about Professor Richard Mattessich.