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La storia della ragioneria e la storia socio-politica. (Accounting history and socio-political history)

Listed author(s):
  • Ciambotti, Massimo

Este artículo se propone analizar la relación existente entre el estudio histórico de los registros contables y la investigación de los hechos históricos de índole social y político contemplados en estos registros. La documentación primaria que puede encontrarse en los registros contables puede contribuir, a menudo de forma determinante, a completar la descripción e interpretación de los hechos históricos, confiriendo mayor objetividad y precisión a la investigación histórica en sí. Pues, en efecto, el historiador de la contabilidad investiga y explica no sólo la significación económica que se desprende del hallazgo y análisis de documentos, relacionados o no con la contabilidad, sino también las conexiones entre esta significación y otros elementos históricos presentes, tanto en la historia económica, como en la historia del arte, en la historia social y política de un Estado o de un espacio territorial, así como en las relaciones entre familias e individuos, o estrictamente personales, en los cambios geográficos, en desarrollos arquitectónicos, etc. This paper attempts to examine the relationship existing between the historic study of accounting entries and the investigation of historical facts of a social and political nature emerging from such entries. The primary documentation which may be found among the accounting registers may contribute, often in a determinant manner, to completing the description and interpretation of historical facts, lending increased objectivity and precision to historical research per se. The Accounting historian find him/herself investigating and explaining not only the economic significance that emerges from the gathering and the analysis of documents (whether accounting-related or not), but also the connection between this meaning and the other topics of a historical character present in economic history, in art history, in social and political events of any State or territorial area, in the relationship between families and single individuals, as well as strictly personal ones, in geographical changes, in architecture.

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Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

Volume (Year): (2009)
Issue (Month): 10 (June)
Pages: 131-156

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Handle: RePEc:dec:articl:2004-09:131-156
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