Abstract

CANO-MORALES, Abel María; RESTREPO-PINEDA, Carlos Mario  and  VILLA-MONSALVE, Omar Osvaldo. New mentality urban and the double-entry bookkeeping: Genoa, Venice and Florence centuries XIII to XVI. Entramado [online]. 2015, vol.11, n.2, pp.132-144. ISSN 1900-3803.  https://doi.org/10.18041/entramado.2015v11n2.22209.

This work brings reflections initial on the history of accounting and the method of historical, in particular the implications of the "new history" in the history of accounting, on the understanding that the facts have meaning only if they are considered in a context: Luca Pacioli and the commercial from the 13th century revolution, the change of mindset on how to address the world in space and time the world is now perceived in a quantified manner; to explain the change of mentality in the Renaissance used the concept of time in two moments in the history of the West: antiquity and the Renaissance; in this last period of time, the modern thinking is formed according to social conditions, a social and historical practice, life in the cities and especially trade product; trade undergoes a revolution, an itinerant trade is passed to a "sedentary" trade, regarding accounts, this revolution means a change of accounting philosophy, with the introduction of the double-entry in the cities of Northern Italy, thus now integrates and interacts all the elements that constitute the heritage, registering its structure changes and developments of each of the variables of the system , product of this transformation in the way accounts are companies of the Fugger but especially the Florentine families: the Peruzzi, the Bardi, the Medicis.

Keywords : Double-entry; Renaissance; history of accounting; history of mathematics; Luca Pacioli; Leonardo of Pisa; bourgeois mentality; time.

        · abstract in Spanish | Portuguese     · text in Spanish     · Spanish ( pdf )