Historia de Contabilidad

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Introduction
Accountancy is a scientific discipline within the system of economic sciences, which has its own object and research method. Analyzing the evolution of scientific research on accountancy is extremely important because: “If someone manifests the desire to become a master in a specific art, he or she must study its history. Without having a historical background, our knowledge is incomplete and the judgment of current phenomena is precarious and lacks maturity” [1]. The arise and development of accountancy were determined by the practical needs of economic life At the beginning, “rudimentary bookkeeping” or “statistical accounting” manifested as a record of various goods, out of practical needs (cuts on animal bones, using pebbles, etc.), its development being closely linked to the development of human society and especially to the great discoveries of mankind. A special moment in history was the emergence of the trade with goods and, subsequently, the emergence of the currency as a general equivalent, the emergence and development of the various forms of writing and that of figures. We must also emphasize paper discovery, which was firstly used by the Chinese [3]. The first accounting entries were made in ancient times by the means of the king of Babylon, Hammourabi, the initiator of the first commercial and social law code. The study of Hammourabi’s code led to the conclusion that Babylonian people knew the concept of active and passive and used documentary evidence to record commercial transactions. Research has shown, without doubt, that the Egyptians, Greeks and Romans had accounting occupations, mostly for practical reasons. The work of Leonardo Fibonacci is remarkable for the Middle Ages; for the first time, he proves how Arabic figures can be used, by drawing up an account using these figures. 2. The fifteenth century

The year 1494 marks a special moment in the history of accountancy. Luca Paciolo’s work “Summa de arithmetica, geometria, proportioni et proportionalita“ [4] which, in Part I, Section II, Chapter XI presents the “Treaty of accounts”, appears in Venice. The diagraph accounting system described by Paciolo led to the development of new theoretical constructions and accounting techniques [5]. 3. The sixteenth century During the sixteenth century, Italy, which had branches in many European countries (Germany, France, Netherlands, etc.) contributes greatly to the spread of the Venetian system of accounting. On the other hand, the officials of the branches of different foreign commercial or banking houses located in Italian cities preach the new system to their countries. Some of them even become the authors of accounting works of art. Thus, Matthaus Schwarz, who was bookkeeping for the Venice branch of the trade and banking company “Jacob Fugger”, learns the new Italian accounting technique. In 1518, after becoming chief accountant of the Fuggers’ company, he draws up an accounting manual - Musterbuchhaltung, in which he articulates the German factorial accounting system with elements that are specific for the Italian double entry. After its establishment as a system, double entry accountancy becomes a subject in schools and copies of some textbooks circulate in manuscript and turn into occult sources of inspiration for various authors. Domenico Manzoni in Italy and Alvise Casanova in Italy, Valentin Mennher de Kempten in Belgium, Claes Piestersz de Deventer and Leon Mellema in Holland, Passchier Goessens in Germany are not only authors of accounting papers published during the sixteenth century, but also accountancy teachers [6]. During the sixteenth century, the main authors of accounting works with contributions in the field are the following: In Italy, Giovanni Antonio Tagliente publishes two papers in which he presents the mechanisms of single entry and double entry. In 1539, appears the work „Practica Arithmetica”, in which the author Giralamo Cardano reserves a separate chapter...
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