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El olvido de un sistema de cálculo de costes andalusí (primer tercio del siglo XIII)

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  • López Manjón, Jesús D.
  • Gutiérrez Hidalgo, Fernando
  • Carrasco Fenech, Francisco

Abstract

Este trabajo da a conocer una parte del patrimonio histórico contable de Al-Andalus analizando los procedimientos de cálculo de costes incluidos en el Kitab fi Adab Al-Hisba (Libro de Buen Gobierno del Zoco), sus antecedentes y su posible transferencia a otros reinos. Dicho libro fue escrito en el primer tercio del siglo XIII por Al-Saqati. Estos cálculos se utilizaron para fijar precios al por menor. El estudio proporciona evidencia sobre el olvido de estos cálculos de costes en la Edad Media y analiza las causas de la no transmisión de este conocimiento a los reinos cristianos de la Península Ibérica. El trabajo pretende aportar tanto al conocimiento de la Historia de la Contabilidad en un contexto espacial y temporal poco estudiado como es Al-Andalus en el siglo XIII, como al de los mecanismos de transferencia de tecnologías contables. Se presenta un caso en el que los factores señalados en la literatura como inhibidores de dichos mecanismos inciden en la mayor dificultad para la transmisión de los conceptos contables.

Suggested Citation

  • López Manjón, Jesús D. & Gutiérrez Hidalgo, Fernando & Carrasco Fenech, Francisco, 2016. "El olvido de un sistema de cálculo de costes andalusí (primer tercio del siglo XIII)," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 187-194.
    • Handle: RePEc:eee:spacre:v:19:y:2016:i:2:p:187-194
    DOI: 10.1016/j.rcsar.2014.11.001
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    References listed on IDEAS

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