Born in Barcelona, Ballvé trained first as a lawyer, took his doctorate in Madrid, and then proceeded for further study first to Berlin and then to London. It was in England that, with a seasoned juristic background, he first specialized in the study of economics. He is the author of Essentials of Economics (1963).
Ludwig von Mises: "Monetary calculation and cost accounting constitute the most important intellectual tool of the capitalist entrepreneur, and it was no one less than Goethe who pronounced the system of double-entry bookkeeping one of the finest inventions of the human mind." - Liberalism