Mucho se ha hablado del uso de la partida doble y del cargo y data, dos de las formas de llevar la cuenta y razón, según reconocía Diego del Castillo en su obra Tratado de Cuentas (1522). De ellas y de la tercera forma denominada de data y recibo se ha dicho que con sus ventajas e...

В статье исследуется первая общепризнанная книга системы двойной записи – книга Массари Генуэзской коммуны за 1340 г.; произведена реконструкция бухгалтерских...

На примере бухгалтерских книг Франческо Датини и Джованни Фаролфи рассматриваются первые расчеты амортизации в условиях двойной бухгалтерии.

British-based studies of the education of aspiring accountants have principally confined attention to developments following the formation of professional bodies. This paper examines educational provision during the early modern period which broadly coincides with the rapid commercial expansion...

Accounting under the new Poor Law represents a significant landmark in the history of government accounting that has hitherto attracted little attention or comment. Charge and discharge accounting is rooted in feudal relationships and persisted well into the nineteenth century in the parishes...

The double-entry ledger (1623-1646) of Daniel Harvey and Company was kept in a sealed wrought-iron chest from 1821 to 2001. It is a large, heavy book recording the business dealings of the substantial Harvey partnership under the management of Daniel Harvey, brother of the famous physician...

This paper analyses the influence exerted by compulsory mechanisms and cognitive and social factors on the adoption and implementation of double-entry bookkeeping. The study focuses on a small, commercial and family owned company located in Spain in the period 1829-1852. As our main conclusion...

The evolution of bookkeeping methods is one of the main features in the advance of Chinese accounting over several thousand years. This paper outlines the invention and application of Chinese-style bookkeeping methods from a historical perspective. With an emphasis on the rise and fall of the...

Aggregation is a pervasive theme in accounting. The preparation of financial statements involves extensive aggregation---information regarding several transactions is summarized using a few account balances. In this article, we study linear, double-entry aggregation rules. The level of...

Luca Pacioli, was a Franciscan friar born in Borgo San Sepolcro in what is now Northern Italy in 1446 or 1447. It is believed that he died in the same town on 19 June 1517. He is best remembered for his 615-page mathematical compendium, Summa de Arithmetica Geometria Proportioni et...