Métodos didácticos y sistemas de aprendizaje: teneduría de Libros y Partida Doble en Inglaterra (siglos XVI-XIX)

Juan Lanero Fernández, Eduardo Ortega Montes

Resumen


El presente trabajo realiza una revisión bibliográfica de los tratados pedagógicos de teneduría de libros en el Reino Unido desde el siglo XVI, cuando se incorporó la partida doble, hasta finales del siglo XIX.Los rasgos didácticos más significativos de los primeros 250 años de docencia en teneduría de libros se resumen en la importancia que se concede al Libro Diario. Con el desarrollo de la partida doble se hizo habitual ampliar el significado de los términos débito y crédito más allá de la connotación personal original y aplicarlos a objetos inanimados y conceptos abstractos. La exposición mediante la personificación de cuentas consistía en un aprendizaje memorístico apoyado en normas y versificación.La disputa entre los que eran partidarios del Diario y aquellos que preferían el Mayor como libro de enseñanza, no era otra cosa más que la traducción del conflicto entre el enfoque memorístico y el racional de la teneduría de libros. Los seguidores del enfoque del Mayor salieron doblemente reforzados: significaba una enseñanza más racional y un cambio en las exigencias de los negocios.El Diario perdió su posición dominante cuando, a mediados del siglo XIX, surgió una teoría alternativa a la personificación de las cuentas. Se trata de la teoría de la propiedad de las cuentas y se ocupa del significado de éstas desde el punto de vista del propietario.

The present paper makes a bibliographic checking of the pedagogic treatises of bookkeeping in the United Kingdom since 16th Century, when the double-entry system was introduced, up to the end of 19th Century.The most outstanding didactic feature of the first 250 years of bookkeeping teaching could be summed up in the prevalent role the Journal was given. With the development of the double-entry system, it became common extending the meaning of the terms debit and credit beyond the original personal connotation and applying them to inanimate objects and abstract concepts. The exposition by means of accounts personification involved a system based mainly on rote-learning supported by rules and versification.The dispute between those in favour of the Journal and the ones who preferred the Ledger as the teaching book was nothing but the translation of the conflict between the rotelearning and the rational one of bookkeeping. Those who followed the Ledger approach came out doubly reinforced: it meant a more rational teaching and a change in business demands.The Journal lost its prevailing position when, towards the middle of 19th Century, an alternative theory to accounts personification emerged. This is the accounts ownership theory and it deals with the meaning of accounts from the owner's point of view.

Palabras clave


Libro diario; Libro mayor; Teoría de la personificación de las cuentas; Teoría de la propiedad de las cuentas; Journal ledger; Accounts personification theory; Accounts ownership theory

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Referencias


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BROWNE, Thomas (1670) The Accurate Accomptant or London-Merchant.... Also a Journal and Leager.... With An Addition of An Accompt Partable, Wherein Four Persons Are Mentioned to Joyn in Partnership Upon Two Several Designs: in Both Which, They All Have Different and Unequal Parts. With A Question Concisely Stated And Resolved.... London: William Godbid for John Hancock.

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DOI: http://dx.doi.org/10.18002/pec.v0i3.728

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