Historia de Contabilidad
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,
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,