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La Contabilità pratica prima di Luca Pacioli: Origine della Partita Doppia. (Accounting Practice before Luca Pacioli: Emergence of Double entry)

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  • Antinori, Carlo

Abstract

Se inicia el trabajo con una breve revisión de los principales factores que a comienzos del siglo XIII limitaban el desarrollo de los registros contables en Italia. Estos factores eran el desconocimiento de la numeración arábiga y del papel, así como la precaria situación socioeconómica de muchas regiones italianas. Pese a ello, existían sin embargo numerosos monasterios benedictinos en casi todas las regiones y empresas mercantiles en las ciudades marítimas, como Venecia, Génova, Pisa, etc., que de una forma u otra llevaban sus contabilidades. The paper begins with a brief review of the principal factors that limited the development of accounting records in Italy at the turn of the 13th century. These factors were the ignorance of Arabic numerals, the non-existence of paper and the precariousness of the socio-economic conditions in many Italian regions. Despite these, the numerous monasteries found in almost all regions and the merchant enterprises in the main coastal cities, like Venice, Genoa, Pisa, etc., all kept some kind of accounting records.

Suggested Citation

  • Antinori, Carlo, 2004. "La Contabilità pratica prima di Luca Pacioli: Origine della Partita Doppia. (Accounting Practice before Luca Pacioli: Emergence of Double entry)," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 1, pages 4-23, December.
  • Handle: RePEc:dec:articl:2004-09:4-23
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