Teocentrismo, antropocentrismo y contabilidadde la Edad Media al Renacimiento
- Villaluenga de Gracia, Susana 1
- Llibrer-Escrig , Inmaculada 2
- Gutiérrez-Hidalgo, Fernando-Gabriel 3
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1
Universidad de Castilla-La Mancha
info
- 2 Facultad de Ciencias Económicas y Empresariales, Universidad Católica de Valencia, Valencia, SPAIN
- 3 Facultad de Ciencias Empresariales, Universidad Pablo de Olavide, Sevilla, SPAIN
ISSN: 1138-4891
Année de publication: 2022
Volumen: 25
Número: 1
Pages: 147-158
Type: Article
D'autres publications dans: Revista de contabilidad = Spanish accounting review: [RC-SAR]
Résumé
The change in the accounting method from single entry to double entry in the 15th century has been tried to explain by the influence of some different issues such as the appearance of capitalism or by the contact of Italy with other peoples. However, none of them has been able to do so satisfactorily. That is why this work, tries to show how this accounting change could be pushed by a paradigm shift: the philosophical and religious perception of the world and its passed from the Middle Ages to the Renaissance. It will be seen using a qualitative methodology which helps to know how the methods of charge and discharge and double entry respond to the prevailing ways of thinking in which they developed. The first one, can be associated with a Theocentric thought, typical of the Middle Ages, and the second one, double entry bookkeeping, philosophical viewpoint that are the are the most important entity in the world, which is characteristic of the Renaissance.
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