Teocentrismo, antropocentrismo y contabilidadde la Edad Media al Renacimiento

Referencias bibliográficas

• Aho, J. (2005). Confession and Bookkeeping. The Religious, Moral and Rhetorical Roots of the Modern Accounting. Albany: State University of Ney York Press.
• Almenar Fernández, L., Chismol Muñoz-Caravaca, G., & Ruiz Domingo, Ll. (2017). Aproximación a la desigualdad económica a través de fuentes fiscales bajomedievales: Valls (1378), Sevilla (1384) y Palma (1478). El Futuro del Pasado, 8, 55-82. http://dx.doi.org/10.14516/fdp.2016.008.001.002
• Alonso González, J. C. (2004). La psicología analítica de Jung y sus aportes a la psicoterapia. Universitas Psychologica, 3(1), 55-70.
• Álvarez-Dardet, C., & Capelo Bernal, M. (2003). Contractual relationships and accounting change: the case of Agüera Wholesalers, 1770-1835. Accounting History, 8(1), 61-88. https://doi.org/10.1177/103237320300800104
• Aquino, S. T. de. (1265-1274). Suma de Teología (Cuarta Edición; J. Martorell & G. Celada, Trads. 2001). Madrid: Biblioteca de Autores Cristianos.
• Baxter, W. T. (1980). The Account charge and discharge. The Accounting Historians Journal, 7(1), 69-71.
• Bennassar, B., & Jacquart, J. (2005). Historia moderna (5textsuperscript{a} edición). Madrid: Ediciones Akal, S.A.
• Bhimani, A. (1994). Accounting enlightenment in the age of reason. European Accounting Review, 3(3), 399-442. https://doi.org/10.1080/09638189400000030
• Bryer, R. A. (2000a). The history of accounting and the transition to capitalism in England. Part one: theory. Accounting, Organizations and Society, 25(2), 131-162. https://doi.org/10.1016/S0361-3682(99)00032-X
• Bryer, R. A. (2000b). The history of accounting and the transition to capitalism in England. Part two: evidence. Accounting, Organizations and Society, 25(4), 327-381. https://doi.org/10.1016/S0361-3682(99)00033-1
• Bryer, R. A. (2006). The genesis of the capitalist farmer: Towards a Marxist accounting history of the origins of the English agricultural revolution. Critical Perspectives on Accounting, 17(4), 367-397. https://doi.org/10.1016/j.cpa.2004.04.007
• Burns, W.E (2001). The Scientific Revolution: An Encyclopedia. Santa Barbara (California): ABC-CLIO.
• Busch, T. (1997). Management, accounting and cognition. Scandinavian Journal of Management, 13(1), 39-49. https://doi.org/10.1016/S0956-5221(96)00029-2
• Carley, A. (1894). The Principles of Book-keeping by Double Entry. Cambridge: Cambridge University.
• Carmona Moreno, S., & Ezzamel, M. (2006). Accounting and religion a historical perspective. Accounting History, 11(2), 117-127. https://doi.org/10.1177/1032373206063109
• Carmona Moreno, S., Ezzamel, M., & Gutiérrez Hidalgo, F. (2004). Accounting History Research: Traditional and Accounting History Perspectives. De Computis: Revista Española de Historia de La Contabilidad, 1, 24-53.
• Carruthers, B. G., & Espeland, W. N. (1991). Accounting for Rationality: Double-Entry Bookeeping and the Retoric of Economic Rationality. Accounting Journal of Sociology, 97(1), 31-69.
• Castillo, D. del (1522). Tratado de Cuentas en el qual se contienen que coas es cuenta y a quien y como han de dar cuenta los tutores y otros administradores de bienes agenos (1textsuperscript{a}). Burgos: Alonso de Melgar.
• Chan, A. (2017). Accounting Systems in Cultural Context: A Research Framework for China Studies in Global Economy. Journal of Modern Accounting and Auditing, 3(2), 45-50.
• Chaplygina, I., & Lapidus, A. (2016). Economic thought in scholasticism. En G. Faccarello & H. D. Kurz (Eds.), Handbook on the History of Economic Analysis: v. II (pp. 20-42). Northampton (MA), USA: Edward Elgar Publishing.
• Cordery, C. (2015). Accounting history and religion: A review of studies and a research agenda. Accounting History, 20(4), 430-463. https://doi.org/10.1177/1032373215610590
• De Roover, R. (1983). Economía Escolástica. Estudios Públicos, 9, 89-121.
• Derks, H. (2008). Religion, capitalism and the rise of double-entry bookkeeping. Accounting, Business and Financial History, 18(2), 187-213. https://doi.org/10.1080/09585200802058735
• Dobie, A (2015). Accounting at Durham Cathedral Priory. Management and Control of a Major Ecclesiastical Corporation, 1083-1539 (Palgrave Studies in the History of Finance). London: Palgrave Macmillan.
• Edwards, J.R. (1989). A History of Financial Accounting. London: Routledge.
• Englard, I. (2009). Corrective and Distributive Justice: From Aristotle to Modern Times. Oxford: Oxford University Press.
• Ellerman, D. P. (1985). The Mathematics of Double Entry Bookkeeping. Mathematics Magazine, 58(4), 226-233.
• Galbraith, J. K. (1989). Historia de la Economía, Barcelona: Ariel.
• Gordley, J. (2013). Los fundamentos morales del derecho privado. Ius et Veritas, 23(47), 16-34.
• Gother, J. (1685). A Papist misrepresented, and represented. Or, A two-fold character of Popery. London: Challoner, Richar.
• Granada, F. L. de (1559). Libro de la oración y meditación (edición de 1994). Madrid: Fundación Universitaria Española.
• Grendler, P.F. (2002). The Universities of the Italian Renaissance. Baltimore, MD: The Johns Hopkins University Press.
• Heeffer, A. (2011). On the curious historical coincidence of algebra and double-entry bookkeeping. In K. François, B. Löwe, T. Müller, & V. K. Bart (Eds.), Foundations of the formal sciences VII : bringing together philosophy and sociology of science, 32, 109–130. London, UK: College Publications.
• Hernández Esteve, E. (2005). Reflexiones sobre la naturaleza y los orígenes de la contabilidad por partida doble. Pecunia: Revista de La Facultad de Ciencias Económicas y Empresariales, 1, 93-124.
• Hernández Esteve, E. (2017). El Magisterio de Luca Pacioli a los 500 Años de su Muerte: Toma de Conciencia de su Papel como Abanderado del Renacimiento Comercial y Económico. De Computis - Revista española de historia de la contabilidad, 14(27), 6-29. http://dx.doi.org/10.26784/issn.1886-1881.v14i27.312
• Hopwood, A. G. (1987). The archaeology of accounting systems. Accounting, Organizations and Society, 12(3), 207-234. https://doi.org/10.1016/0361-3682(87)90038-9
• Hopwood, A. G. (1990). Accounting and Organisation Change. Accounting Auditing and Accountability Journal, 3(1), 7-17. https://doi.org/10.1108/09513579010145073
• Hopwood, A. G. (1992). Accounting calculation and the shifting sphere of the economic. European Accounting Review, 1(1), 125-142. https://doi.org/10.1080/09638189200000007
• Hopwood, A.G., & Miller, P. (1994). Accounting as social and institutional practice. Cambridge, UK: Cambridge University Press.
• Hoskin, K., & Macve, R. (1986). Accounting and the examination: a genealogy of disciplinary power. Accounting Organizations and Society, 11(2), 105-136.
• Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behaviour, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305-360.
• Jones, R. (1985), Accounting in English local government: from the Middle Ages to c. 1835, Accounting and Business Research, 15(59), 197-210.
• Jung, C. G. (1969). Collected Works of C.G. Jung, Psychology and Religion: West and East (v. 11). Princeton, USA: Princeton University Press.
• Laughlin, R. (1987). Accounting systems in organizational contexts: A case for critical theory. Accounting, Organizations and Society, 12(5), 479-502. https://doi.org/10.1016/0361-3682(87)90032-8
• Laughlin, R. (1988). Accounting in its social context: An analysis of the accounting systems of the Church of England. Accounting, Auditing and Accountability Journal, 1(2), 19-42. https://doi.org/10.1108/EUM0000000004622
• Lemarchand, Y. (1994). Double entry versus charge and discharge accounting in eighteenth-century France. Accounting Business and Financial History, 4(1), 119-145. https://doi.org/10.1080/09585209400000040
• León, F. L. de (1527-1591). Exposición del Libro de Job. Madrid: M. Rivadeneyra, 1855.
• López Pérez, M. V. (1999). Captación e interpretación en Contabilidad. Tesis Doctoral. Granada: Universidad de Granada.
• López Pérez, M. V., & Rodríguez Ariza, L. (2002). Aplicación del enfoque cognitivo a la metodología contable. Revista Española de Financiación y Contabilidad, 31(112), 461-494.
• López Pérez, M. V., & Rodríguez Ariza, L. (2003). Un caso de interdisciplinariedad en teoría de la contabilidad: los cambios contables desde el enfoque cognitivo-lingüístico. Encuentros Multidisciplinares, 15(5), 62-78.
• Macintosh, N. (2013). Accounting, Accountants and Accountability. London, UK: Routledge.
• Macve, R.H. (1996). Pacioli's Legacy. In T.A. Lee, R. Bishop and R.H. Parker (eds) Accounting History from the Renaissance to the present (pp. 3-30). New York: Garland.
• Martínez Martínez, (2010). Ecos cronísticos del Rey-Juez medieval. Cuadernos de Historia del Derecho, vol. extraordinario, 303-356.
• McCarthy, P., Sangster, A., & Stoner, G. (2008). Pacioli and humanism: pitching the text in Summa Arithmetica. Accounting History, 3(2), 183-206. https://doi.org/10.1177/1032373207088178
• Miller, P. (1991). Accounting innovation beyond the enterprise: Problematizing investment decisions and programming economic growth in the U.K. in the 1960s. Accounting, Organizations and Society, 16(8), 733-762. https://doi.org/10.1016/0361-3682(91)90022-7
• Miller, P., & O'Leary, T. (1987). Accounting and the construction of the governable person. Accounting, Organizations and Society, 12(3), 235-265. https://doi.org/10.1016/0361-3682(87)90039-0
• Miller, P., & O'Leary, T. (1989). Hierarchies and American Ideals, 1900-1940. The Academy of Management Review, 14(2), 250-265. https://doi.org/10.5465/amr.1989.4282114
• Moro, T. (1516). Utopía. Madrid: Ed. Taurus, 2012.
• Napier, C. J. (2006). Accounts of change: 30 years of historical accounting research. Accounting, Organizations and Society, 31, 445-507. https://doi.org/10.1016/j.aos.2005.12.004
• Nobes, C. W., & Zaid, O. A. (2001). Were Islamic records precursors to accounting books based on the Italian method? A comment [with Response]. The Accounting Historians Journal, 28(2), 207-218. http://www.jstor.org/stable/40698527
• Noke, C. (1981). Accounting for Bailiffship in Thirteenth Century England. Accounting and Business Research, 11(42), 137-151. https://doi.org/10.1080/00014788.1981.9729691
• Oldroyd, D., & Dobie, A. (2009). Bookkeeping. In J. R. Edwards & S. P. Walker (Eds.), The Routledge Companion to Accounting History (pp. 95-119). New York, USA: Routledge.
• Pacioli, L. (1494). Summa de Arithmetica, Geometria, Proportioni et Proportionalita, Venice: Paganino de' Paganini.
• Pacioli, L. (1509). De Divina Proportione Facsimile (in Black and White) of the Original Version of 1509. Leopold Publishing.
• Plazaola Artola, J. (2015). Modelos y teorías de la historia del arte, 4ª ed. Universidad de Deusto.
• Previts, G. J., & Bricker, R. (1994). Fact and Theory in Accounting History: Presentmindedness and Capital Market Research. Contemporary Accounting Research, 10(2), 625-641. https://doi.org/10.1111/j.1911-3846.1994.tb00408.x
• Rodriguez de Monforte, P. (1584). Sueños misteriosos de la escritvra, en discvrsos sagrados, políticos y morales con un elenco de sermones para las dominicas de adviento. Biblioteca de Castilla-La Mancha: Fondo Antiguo.
• Rojas González, R. (2019). El lenguaje de las matemáticas: Historias de sus símbolos. Ciudad de México: Fondo de Cultura Económica.
• Ruiz Gallegos, J. (2010). La justicia del más allá a finales de la Edad Media a través de fuentes iconográficas. El ejemplo de la diócesis de Calahorra y La Calzada. Clio & Crimen, 7, 238-242.
• Rummel, E. (2009). The Renaissance Humanists. En A. J. Hauser y D. F. Watson (Eds.), A History of Biblical Interpretation, v. 2: The Medieval Though the Reformation Periods (v. 2, pp. 292-310). Cambridge: William. B. Eerdmans Publishing Company.
• Salvador de Solórzano, B. (1590). Libro de Caxa y Manual de cuentas de Mercaderes, y otras personas, con declaración dellos (Facsímil). Madrid: Instituto de Contabilidad y Auditoría de Cuentas, Ministerio de Economía y Hacienda.
• Sánchez, P. (1584). De la cuenta estrecha que a de dar el que recibe mucho. Árbol de consideración y varia doctrina. Biblioteca de Castilla-La Mancha (España): Fondo Antiguo, 4-8661, 32r-32v.
• Sangster, A., Stoner, G. N., & McCarthy, P. (2008). The market for Luca Pacioli's Summa Arithmetica. The Accounting Historians Journal, 35(1), 111-134. http://www.jstor.org/stable/40698369
• Sangster, A. (2016). The Genesis of Double Entry Bookkeeping. The Accounting Review, 91(1), 299-315. https://doi.org/10.2308/accr-51115
• Sangster, A. (2018). Pacioli's Lens: God, Humanism, Euclid, and the Rhetoric of Double Entry. The Accounting Review, 93(2), 299-314. https://doi.org/10.2308/accr-51850
• Sangster, A., & Rossi, F. (2018). Benedetto Cotrugli on double entry Bookkeeping. De Computis - Revista española de historia de la contabilidad, 15(2), 22-38. https://doi.org/10.26784/issn.1886-1881.v15i2.332
• Schumpeter, J. A. (1934). The Theory of Economic Development. An Inquiry into Profits, Capital, Credit, Interest and the Business Cycle. Cambridge: Harvard University Press.
• Scorgie, M. E. (1989). "The Role of Negative Numbers in the Development of Double Entry Bookkeeping": A Comment. Journal of Accounting Research, 27(2), 316-318. https://doi.org/10.2307/2491239
• Sombart, W. (1902). Der moderne Kapitalismus: historisch-systematische Darstellung des gesamteuropäischen Wirtschaftslebens von seinen Anfängen bis zur Gegenwart. Bd. 3, Das Wirtschaftsleben im Zeitalter des Hochkapitalismus - Halbbd. 2, Der Hergang der hochkapitalistischen Wirtschaft; Die Gesamtwirtschaft. Munich: Duncker y Humblot.
• Sombart, W. (1930). The Quintessence of Capitalism: A Study of the History and Psychology of the Modern Business Man. London: Routledge Thoemmes Press.
• Sombart, W. (1953). Medieval and modern commercial enterprise. In F. C. Lane (Ed.), Enterprise and secular change: readings in economic history. Illinois: Homewood, Irwin.
• Stevens, A. (1994). Jung o la búsqueda de la identidad. Madrid: Editorial Debate.
• Thompson, G. (1991). Is accounting rhetorical? Methodology, Luca Pacioli and printing, Accounting, Organizations and Society, 16 (5/6), 572-99. https://doi.org/10.1016/0361-3682(91)90042-D
• Toms, S. (2010). Calculating profit: A historical perspective on the development of capitalism. Accounting Organizations and Society, 35(2), 202-221. http://dx.doi.org/10.1016/j.aos.2009.06.002
• Trevor-Roper, H. (1965). The rise of Christian Europe. London: Thames & Hudson).
• Trifilio, S. (2018). The Economic Theory of the Scholastics as a Contractual Analysis. Journal des Économistes et des Études Humaines, 24(1), 1-6. https://doi.org/10.1515/jeeh-2018-0005
• Ussher, J. (1645). A body of Divinitie: Or the summe and substance of Christian Religion, catechistically prounded, and explained, by way of question and answer. London: M.F. for Downes and Geo Badger.
• Vilar, P. (1982). Oro y moneda en la Historia. Barcelona: Ariel.
• Villaluenga de Gracia, S. (2013). Aproximación a los fundamentos contables, legales y morales del método de cargo y descargo por el que se rendían cuentas. De Computis: Revista española de historia de la contabilidad, 19, 76-93. http://doi.org/10.26784/issn.1886-1881.v10i19.57
• Villaluenga de Gracia, S., & Llibrer Escrig, I. (2019). El cargo y descargo como procedimiento jurídico-contable neutralizador de los desequilibrios derivados de las relaciones de agencia". Revista de Contabilidad-Spanish Accounting Review, 22 (2), 225-232. http://doi.org/10.6018/rcsar.382281
• Vlaemminck, J. H. (1961). Historia y doctrina de la contabilidad. Madrid: Ejes.
• VVAA (1987). The Metropolitan Museum of Art: The Renaissance in Italy and Spain. New York: The Metropolitan Museum of Art.
• Weber, M. (1927). General Economic History. Trans. y F.H.Knight. London: Allen & Unwin.
• Weber, M. (1956). Economía y Sociedad (2textsuperscript{a} edición en español de 2002; J. Medina Echavarria, Trans.). Madrid: Fondo de Cultura Económica de España, SL.
• Yamey, B.S. (1994). Luca Pacioli, the Summa and De Scriptus. In A. Gebsattel & B. S. Yamey (Eds.), Luca Pacioli: Exposition of Double Entry Bookkeeping, Venice, 1494 (pp. 11-33). Venice: Albrizzi Editore.
• Zaid, O. A. (2000). Were Islamic records precursors to accounting books based on the ITALIAN Method? The Accounting Historians Journal, 27(1), 73-90. http://www.jstor.org/stable/40698486
• Zamora, Fray Juan de (1799): "Sobre los usos en que los Eclesiásticos deben invertir el sobrante de su renta", Eclesiástico perfecto, tercera impresión, Madrid.