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

Juan Lanero Fernández

Resumen


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.

Palabras clave


Mercaderes; Factores; Partida Doble; Comercio; Merchants; Factors; Double-entry; Commerce

Texto completo:

PDF

Referencias


BADOER, Giacomo (1956) El libro dei conti di Giacomo Badoer (Constantinopoli, 1436-1440). Testo a cura di Umberto Dorini e Tommaso Bertelè. Roma: Librería dello Stato.

DE ROOVER, Raymond (1953) "The Commercial Revolution of the Thirteenth Century". Frederic C. LANE and Jelle C. RIMERSMA (eds.) Enterprise and Secular Change. Readings in Economic History. London: George Allen and Unwin Ltd., pp. 80-85.

DE ROOVER, Raymond (1955) "New Perspectives on the History of Accounting," The Accounting Review, XXX, pp. 405-420.

DE ROOVER, Raymond (1963) "The Organization of Trade." M.M. POSTAN, E.E. RICH and Edward MILLER (eds.) The Cambridge Economic History of Europe. Economic Organization and Policies in the Middle Ages. Cambridge University Press, vol. III.

DE ROOVER, Raymond (1963) The Rise and Decline of the Medici Bank, 1397-1494. Cambridge, Mass.: Harvard University Press.

DE ROOVER, Raymond (1974) "The Development of Accounting Prior to Luca Pacioli According to the Account Books of Medieval Merchants". Julius KIRSCHNER (ed.) Business, Banking and Economic Thought in Late Medieval and Early Modern Europe. University Press of Chicago, pp. 161-164.

EDLER DE ROOVER, Florence (1966) "Andea Bianchi, Florentine Silk Manufacturer and Merchant in the Fifteenth Century." William M. BOWSLY (ed.) Studies in Medieval and Renaissance History. Lincoln, Nebraska: University of Nebraska Press, vol III, pp. 223-285.

GRAS, N.S.B. (1953) "Capitalism –Concepts and History". Frederic C. LANE and Jelle C. RIEMERSMA (eds.) Enterprise and Secular Change. Readings in Economic History. London: George Allen and Unwin Ltd.

KEDAR, Benjamin Z. (1976) Merchants in Crisis: Genoese and Venetian Men of Affairs and the Fourteenth-Century Depression. New Haven and London: Yale University Press.

KELLEBENZ, Hermann (1974) "Technology in the Age of Scientific Revolution 1500-1700." Carlo M. CIPOLLA (ed.) The Fontana Economic History of Europe. The Sixteenth and Seventeenth Centuries. Glasgow: William Collins Sons & Ltd., vol. 2.

KIMURA, Wasaburo (1975) "Double-Entry Bookkeeping and Business Bookkeeping." Osamu KOJIMA (ed.) Historical Studies of Double Entry. Kyoto: Daigakudo Shoten Limited, pp. 259-260.

KOJIMA, Osamu (1995) Accounting History. Nakatomigaoka, Japan: Kohko Kojima.

LANE, Frederic C. (1944) Andrea Barbarigo, Merchant of Venice, 1418-1449. Baltimore: The Johns Hopkins Press.

LANE, Frederic C. (1966) Venice and History: The Collected Papers of Frederic C. Lane. Baltimore: The Johns Hopkins Press.

LANE, Frederic C. (1973) Venice, A Maritime Republic. Baltimore: John Hopkins University Press.

LANE, Frederic C. (1977) "Double Entry Bookkeeping and Resident Merchants," Journal of European Economic History, 6, pp. 177-191.

LANE, Frederic C. and Jelle C. RIEMERSMA (eds.) (1953) Enterprise and Secular Change. Readings in Economic History. London: George Allen and Unwin Ltd.

LANERO FERNÁNDEZ, J. y E. ORTEGA MONTES (2007) "De aprendiz a mercader: El factor en el comercio internacional inglés del siglo XVI", Pecvnia, pp. 145-180.

LOPEZ, Robert S. (1976) The Commercial Revolution of the Middle Ages, 950-1350. Cambridge University Press.

LOPEZ, Robert S. (1987) "The Trade of Medieval Europe: The South." The Cambridge Economic History of Europe, vol. II: Trade and Industry in the Middle Ages, Ed. by M.M. Postan and Edward Miller. Cambridge University Press.

LUZZATTO, Gino (1961) Storia economica di Venezia dall'XI al XVI secolo. Venezia: Centro Internazionale delle Arti e del Costume.

MELLIS, Federigo (1962) Aspetti della vita economica medievale (Studi nell'archivio Datini di Prato). Firenze: Leo S. Olschki.

MELLIS, Federigo (1972) Documenti per la storia economica dei secoli XIII-XVI, con una nota di Paleografia Commerciali a cura di Elena Cecchi. Istituto Internazionale di Storia Economica "F. Datini", Prato. Publicazioni-Serie I, Documenti. Firenzi: Leo S. Olschki.

PATON, W.A. (1922) Accounting Theory. New York: The Ronald Press Company.

PEGOLOTTI, Francesco Balducci (1936) La pratica della mercatura. Ed. by Allan Evans. Cambridge, Mass.: The Medieval Academy of America.

PILLA, Flavio (1974) "Il bilancio di esercizio nelle aziende private veneziane", Studi veneziani, XVI, pp. 243-278.

RENOUARD, Yves (1949) Les hommes d'affaires italiens du Moyen Âge. Paris: Librairie Armand Colin.

SAPORI, Armando (1946) Studi di Storia Economica Medievale. Firenze: G.C. Sansoni.

SOMBART, Werner (1928) Der moderne Kapitalismus. Historisch-systematische Darstellung des gesamteuropäischen Wirtschaftslebens von seinem Anfängen bis zur Gegenwart. München und Leipzig: Verlag von Duncker & Humblot.

TUCCI, Ugo (1968) "Tariffe veneziane e libri toscani di mercatura", Studi veneziani, X, pp. 65-108.

YAMEY, B.S. (1949) "Scientific Bookkeeping and the Rise of Capitlism," Economic History Review, 1, pp. 99-113.

YAMEY, B.S. (1964) "Accounting and the Rise of Capitalism: Further Notes on a Theme by Sombart," Journal of Accounting Reserch, 2 (Spring), pp. 117-136.

YAMEY, B.S. (1975) "Notes on Double-Entry Bookkeeping and Economic Progress," Journal of European Economic History, IV, 3 (Winter), pp. 717-723.

YAMEY, B.S. (2005) "The Historical Significance of Double-Entry Bookkeeping: Some non-Sombartian Claims", Accounting, Business & Financial History, 15 (1), pp. 77–88.

ZERBI, Tommaso (1936) Il mastro a partita doppia di una azienda mercantile del Trecento. Como: Università Commerciale L. Bocconi, Istituto di Ricerche Tecnico Commerciali.

ZERBI, Tommaso (1952) Le origini della partita doppia: Gestioni aziendali e situazioni di mercato nei secoli XIV e XV. Milan: Marzorati.




DOI: http://dx.doi.org/10.18002/pec.v0i10.653

Enlaces refback

  • No hay ningún enlace refback.




Copyright (c) 2010 Juan Lanero Fernández

Licencia de Creative Commons
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.

Pecvnia
Revista de la Facultad de Ciencias Económicas y Empresariales, Universidad de León

Contacto: ulepec@unileon.es
Soporte técnico: journals@unileon.es

I.S.S.N. 1699-9495 (Ed. impresa)
e-I.S.S.N 2340-4272

Editada por el Área de Publicaciones de la Universidad de León