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Últimas tendencias de la metodología de la contabilidad Patterns in Neighboring Areas España

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  • Moises García

    (Universidad Autónoma de Madrid)

Abstract

Efectivamente las primeras manifestaciones del lenguaje escrito son cuentas que los escribas de los templos de summer y akkad confecionaron hace mas de cinco mil años y no para mayor gloria de sus dioses si no con el mismo propósito pragmático con que hoy se elabora todo tipo de información contable, el control de excedentes económicos acumulados, excedentes económicos que fueron efecto y causa de la que gordon childe denomina la revolución urbana dentro de las etapas de la historia humana.

Suggested Citation

  • Moises García, 1998. "Últimas tendencias de la metodología de la contabilidad Patterns in Neighboring Areas España," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(2), pages 5-10, Diciembre.
    • Handle: RePEc:mnz:lumina:v:0:y:1998:i:02:p:5-10
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    File URL: http://revistasum.umanizales.edu.co/ojs/index.php/Lumina/article/view/1117/1208
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    JEL classification:

    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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