La génesis de la teneduría de libros por partida doble

  • Alan Sangster
Palabras clave: 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

Resumen

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.

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Cómo citar
Sangster, A. (2018). La génesis de la teneduría de libros por partida doble. Revista Facultad De Ciencias Económicas, 26(2), 145-168. https://doi.org/10.18359/rfce.3860
Publicado
2018-06-30
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