An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Cynthia L. Krom CPA
Mount Saint Mary College

Abstract: Juan de Cartagena: Accountant Hero or Villain?

Though his name is not legendary and his final days are a mystery, Juan de Cartagena had, perhaps, one of the most interesting accountanting experiences in history and was certainly the most powerful accountant in the age of discovery. Despite a complete lack of experience at sea, Cartagena was appointed to Ferdinand Magellan’s crew in a position that was better-paid and probably more powerful than the explorer's. His status enabled him to lead mutinies against his Captain-General, not once but thrice, without being executed. Set ashore with a priest on the coast of Argentina, he was never heard from again. Even so, his story is one of adventure and great interest, and embroiders detail on the role of accountant in the early stages of the profession.

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