De Computis - Revista Española de Historia de la Contabilidad最新文献

{"title":"¿Es el cargo y descargo un informe? Análisis de su utilidad a la luz del tratado de cuentas de Diego del Castillo (1522)","authors":"Inmaculada Llibrer Escrig, Susana Villaluenga de Gracia","doi":"10.26784/ISSN.1886-1881.V16I1.345","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V16I1.345","url":null,"abstract":"Los registros contables son el fundamento del sistema de información económica y control de las organizaciones; y los estados finales que surgen de ellos la base de la información general útil para tomar decisiones, así como para mostrar los resultados de la gestión realizada por los administradores con los recursos que les han confiado.El cargo y descargo, a pesar de sus múltiples funciones ligadas principalmente al control y a la rendición de cuentas, se ha considerado tradicionalmente más deficitario que la partida doble en cuanto a que no constituye ningún sistema al no ser el resultado de una interrelación previa entre los elementos de un negocio y, por tanto, menos válido para proporcionar información útil para decidir.Con este trabajo pretendemos, a través de un análisis cualitativo, aceptar o refutar la hipótesis de si el cargo y descargo, además de servir para la rendición de cuentas, constituía un estado en sí mismo capaz de atender las necesidades informativas de sus usuarios en un contexto histórico donde la partida doble ya era perfectamente válida para ofrecer a sus usuarios información relevante y fiable para decidir y determinar el resultado de la gestión realizada por un agente en el marco de la Teoría de la Agencia.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124874001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Noticias y Congresos Vol. 16, Núm. 1 (2019)","authors":"Fernando Gutiérrez Hidalgo","doi":"10.26784/ISSN.1886-1881.V16I1.350","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V16I1.350","url":null,"abstract":"Noticias y Congresos sobre Historia de la Contabilidad","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115031855","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Epistemological aspects of the economic control","authors":"G. Galassi","doi":"10.26784/ISSN.1886-1881.V16I1.343","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V16I1.343","url":null,"abstract":"Epistemology is essential for probing the fundamental issues of the management sciences, included the ‘economic control process’. The paper aims to highlight the connections between economia aziendale, the typical Italian research program, as well as the traditional research programs of Continental European Countries, with a theoretical reconstruction founded also on modern epistemological issues. One fundamental question, for instance, is about the ‘true’ information or knowledge conveyed by a financial statement, taking into account that economia aziendale, the general system, was conceived as consisting of interrelated sub-systems of management, organization and data gathering for planning and control. The ‘economic control’, both antecedent, concomitant and subsequent, refers to the azienda, the economic entity, that is to every kind of economic unit, not only to the business enterprise.The ‘economic control’ is concerned with social responsibility, ethical conduct, as well as with ‘evidence’, ‘proof’, opinions and judgments. The credibility of a hypothesis depends on the associated evidence, so it is not independent from the strength of the entire argument, ‘evidence plus hypothesis’. The ‘degree of confidence’ implies probability, specifically the bayesian approach for modifying early prior valuations in the light of further information, obtaining revised posterior probabilities. The essential requirement of a proof is that it is ‘psychologically satisfying’; the problem of the controller’s independence stresses the controlling ethical standards. The code of ethics and rules of conduct should serve to identify responsibilities and aims involved – greater accountability through better information about ends and means – and to underline the need for a theoretical foundation about ethics of accounting and economic controlling. Of particular interest is the dichotomy ‘subjective-objective’ related also to economic reality, every kind of reality, included physical as well as cultural ones. This brings directly in the field of accounting and ‘entity economics’ metaphors. The economic controlling process is tightly connected to interpersonal analogy and to the ‘social agreement approach’ to ‘objectivity’ and scientific methodology. There is often no possible control through ‘correspondence’ with definite aspects of reality, economic-financial events themselves. System theorists employ many concepts that correspond to ‘independent reality’ only through ‘indicator hypotheses’ such as ‘business income’ magnitude, the best proxy of the economic efficiency of the ‘business entity’.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133717231","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Origini e sviluppi del giornalmastro nell’Italia dell’Ottocento","authors":"S. Coronella","doi":"10.26784/ISSN.1886-1881.V16I1.342","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V16I1.342","url":null,"abstract":"Il giornalmastro (il Journal-Grand-Livre), un innovativo e geniale registro contabile derivante dalla fusione del libro giornale e del libro mastro inventato da Edmond Degrange ai primi dell’Ottocento, è stato di fondamentale importanza per la modernizzazione della contabilità. Attraverso di esso, infatti Degrange ha aperto la strada all’utilizzo e favorito l’affermazione della partita doppia di tipo “sintetico” e dei conti “sinottici” dopo secoli di adozione della partita doppia di tipo “analitico”. Peraltro, il giornalmastro ha suscitato pure un notevolissimo interesse tra gli studiosi ed i professionisti, tanto che numerose sono le applicazioni contabili apparse nell’Ottocento che si basano sulla sua logica. La possibilità di “sintetizzare” i conti e ridurre il numero dei registri da utilizzare ideata dal Degrange ha spinto infatti molti autori a proporre nuovi procedimenti e congegni contabili basati su un registro di tipo sintetico. In Italia le più importanti applicazioni contabili di quel periodo – fra cui anche la Logismografia di Giuseppe Cerboni, utilizzata per quindici anni come metodologia delle scritture dello Stato italiano – devono la propria esistenza alla rivoluzionaria invenzione del giornalmastro. Scopo del presente lavoro è pertanto quello di individuare le applicazioni contabili che in Italia sono “derivate”, in maniera più o meno evidente, dal giornalmastro, evidenziandone le analogie e le differenze rispetto a quest’ultimo. Ciò ci consente anzitutto di evidenziare il concreto contributo di Edmond Degrange allo sviluppo della tecnica contabile in Italia – contributo che, per lungo tempo, è in realtà stato sottovalutato se non addirittura dimenticato – nonché di “mappare” lo stato della tecnica contabile italiana alle soglie del XX secolo. A tale fine sono state accuratamente esaminate tutte le opere di ragioneria apparse in Italia dalla divulgazione del giornalmastro (avvenuta nel 1804) a tutto il XIX secolo e, per tutte quelle per le quali si è riscontrata una “base” tecnica riconducibile al giornalmastro, è stata poi effettuata un’attenta analisi comparativa. Il lavoro è suscettibile di ulteriori approfondimenti in particolare per quanto riguarda un’analoga indagine in altri Paesi.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128293331","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Presentación Vol. 16 (1) Junio 2019","authors":"Fernando Gutiérrez Hidalgo","doi":"10.26784/ISSN.1886-1881.V16I1.341","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V16I1.341","url":null,"abstract":"De Computis presenta su Volumen 16, Número 1 (junio, 2019) incluyendo cinco trabajos doctrinales realizados por autores de Italia, Brasil, Portugal y España; y escritos en italiano (1), inglés (2) y español (2). En este Número también se han publicado dos comentarios bibliográficos. Uno realizado por Esteban Hernández Esteve (Comisión de Historia de la Contabilidad de AECA) del libro de Alan Sangster (Aberdeen University, UK): “De Raphaeli: Venetian Double Entry Bookkeeping in 1475”; y el otro por Julián Hernández Borreguero (Universidad de Sevilla) del libro de Susana Villaluenga (Universidad de Castilla-La Mancha) titulado: “Administración y Gestión Contable de un Patrimonio Eclesiástico en el Siglo XVI: El Cabildo Catedralicio de Toledo”. Además, se ha publicado una reseña de tesis doctoral realizada por Félix Núñez titulada “La gestión estratégica de los corrales de comedias de Madrid a través del análisis de los libros de cuentas (1700-1744)”. Los autores de este número han sido Stefano Coronella (Università Parthenope di Napoli); Giuseppe Galassi, (University of Parma); Álvaro Pereira (Universidad Federal de Pernambuco, Brasil), Ana Maria B. Sotomayor y Jorge José Martins (Instituto Superior de Contabilidad y Administración de Lisboa – ISCAL); Inmaculada Llibrer (Universidad Católica de Valencia) y Susana Villaluenga (Universidad de Castilla-La Mancha); y Ana María Coll Coll (Universitat de les Illes Balears). Agradecemos a los autores el haber confiado en De Computis para la difusión de sus trabajos. Hay que señalar que la publicación del trabajo de Stefano Coronella ha sido fruto del acuerdo de intercambio de artículos entre la Rivista Italiana di Ragioneria e di Economia Aziendale (RIREA) y De Computis.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129761514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"). Identidad y procedimientos en la Tesorería del ejército y reino de Mallorca entre 1715 y 1753","authors":"Ana María Coll Coll","doi":"10.26784/ISSN.1886-1881.V16I1.346","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V16I1.346","url":null,"abstract":"En este trabajo se observan los acontecimientos acaecidos en la Tesorería del ejército y reino de Mallorca entre 1715 y 1753, dando a conocer en primer lugar el establecimiento de la alternancia entre tesoreros en una fecha muy temprana, no registrada hasta ahora en el resto de los territorios. Por otra parte, la muerte de dos de ellos en activo permite plantear y contestar a las preguntas de qué ocurre al producirse el deceso, qué implica para la oficina de la tesorería y para la contabilidad, qué protocolos se abren y quienes intervienen en ellos, valorando también los procesos judiciales que se siguen contra los albaceas y herederos. El objetivo es desvelar las respuestas que nos aporta la documentación y ver también la consonancia entre esta tesorería y las decisiones tomadas por parte de la Tesorería General, analizando finalmente la contabilidad de este marco cronológico para identificar su relevancia.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128064531","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Estimated unit cost of the slaves in the second half of the 18th century","authors":"Álvaro Pereira de Andrade, A. M. Sotomayor, Jorge José Martins Rodrigues","doi":"10.26784/ISSN.1886-1881.V16I1.344","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V16I1.344","url":null,"abstract":"Previous surveys based on historical documents on the price of slaves from Africa have contributed greatly to accounting literature. However, most of these studies usually focus on the sale price of slaves in the colonies or on slave purchase prices in Africa. Therefore, no work has been observed in the literature relating to the effective or estimated unit cost of slaves, taking into account the total cost of all phases of the slave trade. This study aims to bring to the literature of accounting history an approach on the estimated unit cost of slaves based on estimated total cost of all costing phases of captive transportation from Angola to Pernambuco. This approach was found in a historical document dated November 12, 1758, written by the governor of the captaincy of Pernambuco - Luis Diogo Lobo da Silva. This document was written in fulfillment of the orders of the king of Portugal, D. José I, in order to prepare a list of ships capable of transporting slaves from Africa and the details of necessary provisions for the slaves, who would be sent from Angola to Pernambuco. Luis Diogo Lobo da Silva was governor of the captaincy of Pernambuco from 1756 to 1763, and he was recognized for his qualities as a good colonial administrator and for adopting good management practices in his work.","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126311558","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"“Administración y Gestión Contable de un Patrimonio Eclesiástico en el Siglo XVI: El Cabildo Catedralicio de Toledo”","authors":"Susana Villaluenga de Gracia","doi":"10.26784/ISSN.1886-1881.V16I1.348","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V16I1.348","url":null,"abstract":"“Administración y Gestión Contable de un Patrimonio Eclesiástico en el Siglo XVI: El Cabildo Catedralicio de Toledo” de Susana Villaluenga (Universidad de Castilla-La Mancha). Comentario realizado por: Julián Hernández Borreguero (Universidad de Sevilla).","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"134 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115775706","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"“La gestión estratégica de los corrales de comedias de Madrid a través del análisis de los libros de cuentas (1700-1744)”","authors":"Fernando Gutiérrez Hidalgo","doi":"10.26784/ISSN.1886-1881.V16I1.349","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V16I1.349","url":null,"abstract":"“La gestión estratégica de los corrales de comedias de Madrid a través del análisis de los libros de cuentas (1700-1744)” Tesis doctoral de Félix Núñez (Universidad Autónoma de Madrid). Directores: Herenia Gutiérrez (UAM) y Víctor de Lama (UCM).","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133816805","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"“De Raphaeli: Venetian Double Entry Bookkeeping in 1475”","authors":"A. Sangster","doi":"10.26784/ISSN.1886-1881.V16I1.347","DOIUrl":"https://doi.org/10.26784/ISSN.1886-1881.V16I1.347","url":null,"abstract":"“De Raphaeli: Venetian Double Entry Bookkeeping in 1475” de Alan Sangster (Aberdeen University, UK). Comentario realizado por: Esteban Hernández Esteve (Comisión de Historia de la Contabilidad de AECA).","PeriodicalId":372958,"journal":{"name":"De Computis - Revista Española de Historia de la Contabilidad","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124591980","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}