The genesis of double entry bookkeeping

Revista Facultad de Ciencias Económicas

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Title The genesis of double entry bookkeeping
La génesis de la teneduría de libros por partida doble
A gênese da escrituração das partidas dobradas
 
Creator Sangster, Alan
 
Subject Accountability
double-entry bookkeeping
fund transfer between accounts
single-entry bookkeeping
Rendición de cuentas
transferencia de fondos entre cuentas
teneduría de libros por partida doble
teneduría de libros por partida dual
teneduría de libros por partida simple
Prestação de contas
transferência de fundos entre contas
escrituração das partidas dobradas
escrituração de partida simples
 
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.
La 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.
A 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.
 
Publisher Universidad Militar Nueva Granada
 
Date 2018-06-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
 
Format application/pdf
application/xml
 
Identifier https://revistas.unimilitar.edu.co/index.php/rfce/article/view/3860
10.18359/rfce.3860
 
Source Revista Facultad de Ciencias Económicas; Vol. 26 No. 2 (2018); 145-168
Revista Facultad de Ciencias Económicas; Vol. 26 Núm. 2 (2018); 145-168
Revista Facultad de Ciencias Económicas; v. 26 n. 2 (2018); 145-168
1909-7719
0121-6805
 
Language spa
 
Relation https://revistas.unimilitar.edu.co/index.php/rfce/article/view/3860/2958
https://revistas.unimilitar.edu.co/index.php/rfce/article/view/3860/3067
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