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The genesis of double entry bookkeeping

dc.contributor.authorSangster, Alan
dc.date.accessioned2020-01-08T19:29:33Z
dc.date.available2020-01-08T19:29:33Z
dc.date.issued2018-06-30
dc.identifierhttp://revistas.unimilitar.edu.co/index.php/rfce/article/view/3860
dc.identifier10.18359/rfce.3860
dc.identifier.urihttp://hdl.handle.net/10654/34038
dc.description  The emergence of double entry bookkeeping marked the shift in bookkeeping from a mechanical task to a skilled craft, and represented the beginnings of the accounting profession. This study seeks to identify what caused this significant change in bookkeeping practice. I do so by adopting a new accounting history perspective to investigate thecircumstances surrounding the emergence of double entry in early 13th century Italy. Contrary to previous findings, this paper concludes that the most likely form of enterprise where bookkeeping of this form emerged is a bank, most likely in Florence. Accountability of the local bankers in Florence to the Bankers Guild provided a unique external impetus to generate a new form of bookkeeping. This new bookkeeping format provided a clear and unambiguous picture of the accounts of all debtors and creditors, along with the means to check that the entries between them were complete and accurate.eng
dc.descriptionLa emergencia de la partida doble marcó el cambio en la teneduría de libros de una tarea mecánica a un oficio especializado y representó los inicios de la profesión contable. Este estudio busca identificar qué causó tal cambio significativo, mediante la adopción de la perspectiva de la nueva historia de la contabilidad, es decir, investigando las circunstancias que rodearon el surgimiento de la partida doble a principios de siglo XIII en Italia. Contrario a los hallazgos anteriores, este trabajo concluye que la forma más probable de empresa en la que esta surgió es un banco, con certeza en Florencia. La rendición de cuentas de los bancos locales en esta ciudad al gremio bancario dio un impulso externo único que generó un nuevo modo de teneduría de libros. Este nuevo esquema proporcionó una imagen clara e inequívoca de las cuentas de todos los deudores y acreedores, junto con los medios para verificar que las partidas entre ellos fueran completas y exactas.spa
dc.descriptionA urgência da partida dobrada marcou a mudança na escrituração de uma tarefa mecânica a um ofício especializado e representou o início da profissão contábil. Este estudo pretende identificar o que causou essa mudança significativa, mediante a adoção da perspectiva da nova história da contabilidade, isto é, pesquisando sobre as circunstâncias que rodearam o surgimento da partida dobrada a princípios do século XIII na Itália. Contrariamente aos achados anteriores, este trabalho conclui que a forma mais provável de empresa na qual esta surgiu é o banco, com certeza em Florência. A prestação de contas dos bancos locais nessa cidade ao grêmio bancário deu um impulso externo único que gerou um novo modo de escrituração. Esse novo esquema proporcionou uma imagem clara e inequívoca das contas de todos os devedores e credores, junto com os meios para verificar que as partidas entre eles foram completas e exatas.por
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dc.publisherUniversidad Militar Nueva Granadaspa
dc.rightsDerechos de autor 2019 Revista Facultad de Ciencias Económicasspa
dc.rightshttps://creativecommons.org/licenses/by-nc-nd/4.0spa
dc.sourceRevista Facultad de Ciencias Económicas; Vol. 26 Núm. 2 (2018); 145-168spa
dc.source1909-7719
dc.source0121-6805
dc.titleThe genesis of double entry bookkeepingeng
dc.titleLa génesis de la teneduría de libros por partida doblespa
dc.titleA gênese da escrituração das partidas dobradaspor
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.relation.referenceshttp://revistas.unimilitar.edu.co/index.php/rfce/article/view/3860/2958
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dc.subject.proposalAccountabilityeng
dc.subject.proposaldouble-entry bookkeepingeng
dc.subject.proposalfund transfer between accountseng
dc.subject.proposalsingle-entry bookkeepingeng
dc.subject.proposalRendición de cuentasspa
dc.subject.proposaltransferencia de fondos entre cuentasspa
dc.subject.proposalteneduría de libros por partida doblespa
dc.subject.proposalteneduría de libros por partida dualspa
dc.subject.proposalteneduría de libros por partida simplespa
dc.subject.proposalPrestação de contaspor
dc.subject.proposaltransferência de fundos entre contaspor
dc.subject.proposalescrituração das partidas dobradaspor
dc.subject.proposalescrituração de partida simplespor


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