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Las relaciones causales recíprocas del binomio Partida Doble-desarrollo de Occidente: La Teneduría de Libros de los mercaderes medievales

Revista de la Facultad de Ciencias Económicas y Empresariales

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Title Las relaciones causales recíprocas del binomio Partida Doble-desarrollo de Occidente: La Teneduría de Libros de los mercaderes medievales
 
Creator Lanero Fernández, Juan
 
Subject Mercaderes; Factores; Partida Doble; Comercio; Merchants; Factors; Double-entry; Commerce
 
Description Mucho se ha escrito sobre la aportación de la Partida Doble al desarrollo económico de Occidente. El presente trabajo pretende presentar un análisis detallado del papel que desempeñó la contabilidad en la génesis del capitalismo. La contabilidad, como herramienta de gestión, fue un factor clave en la organización comercial.Después de ofrecer una visión panorámica de la organización del comercio en la época medieval y de considerar varias acepciones del concepto de partida doble, el estudio concluye que ésta fue al mismo tiempo causa y efecto de la transición de los mercaderes itinerantes a sedentarios.La expansión del comercio y del número de inversiones en las que un mercader podía estar inmerso a un mismo tiempo creó la necesidad de una integración y un ordenamiento que, en cierto modo, la Partida Doble exigía y propagaba. Un comercio más amplio demandaba un sistema gerencial mejor. Ese buen sistema gerencial –la partida doble-, fue un factor decisivo en el incremento comercial.Thousands of pages have been written about the double-entry contribution to the economic development of the Western world. The present paper tries to present a detailed analysis on the role played by Accounting in the genesis of capitalism. Accounting, as a management tool, was a key factor in the commercial organization.After having offered a general view about the organization of commerce in the Medieval era, some double-entry concepts are dealt with. The study concludes that double-entry was at the same time cause and effect of the transition from travelling merchants to resident ones.The expansion of commerce and the number of investments a merchant could be involved in at a time created the need of an integration and an order that, to certain extent, double-entry implied and spread. A bigger commerce demanded a better management system. This managerial system –the double-entry-, was a conclusive factor in the commercial growth.
 
Publisher Universidad de León. Área de Publicaciones
 
Contributor —
 
Date 2010-06-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Artículo revisado por pares
 
Format application/pdf
 
Identifier http://revistas.unileon.es/index.php/Pecvnia/article/view/653
10.18002/pec.v0i10.653
 
Source Pecvnia : Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León; Núm. 10 (2010): Enero-Junio; 265-297
2340-4272
1699-9495
10.18002/pec.v0i10
 
Language spa
 
Relation http://revistas.unileon.es/index.php/Pecvnia/article/view/653/575
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