Historical Evolution Of Accounting Thinking: Technique To Science

Historical evolution of accounting thinking: technique to science

This work seeks to provide greater understanding and knowledge about the evolution of accounting thinking. Chronologically expressing each of the contributions that built the history of this science. From ancient times the accounting technique was seen as an art, being applied by man in order to control the resources that were scarce. As time went by, the man begins to relate to others through the exchange of products (barter) for his survival. This activity (commerce) evolved, was perfected, and brought with it the need to implement more sophisticated techniques that allowed the registration and control of operations.

Although the empirical period was of great importance, due to the contribution of the simple item in the Middle Ages, it was not until the Modern Age with the appearance of Lucca Pacciolli that I dedicated a chapter of his book to the study of accounting andThe double game, that this activity took force. At the beginning of the 17th century the first schools of accounting thought were developed explaining the origin and functioning of the accounts, the role that the owner must play within the organization, among other things, thus generating universal knowledge. However, from the third current, the perspective changed and focused on their entry accounting study to the administration, control and execution of accounting information. In the second stage of the Modern Age, a scientific period, gave birth to a current of accounting thought called neocontist, they constituted as the first economic schools that introduced the word value within their studies, characterized in that accounting became important as an information system as a systemfor the companies.

With this Paper I seek to express the reader clearly and concisely as was the evolution of accounting thinking through the historical reconstruction of events that occurred in the past. That the student once reads this work falls in love with his career and takes seriously due how important the accounting within society is.

The evolution of accounting thinking is manifested within three significant periods. The first, known as an empirical period, includes from ancientity to the high Middle Ages 1202 with the appearance of the book Libi Abaci de Leo-Nardardo de Pis. This period was characterized by being the most extensive;Although many civilizations were developed here, it should be noted that each one contributes its grain of sand to this practice differently. Its origin dates back to the first cultures that have the obligation to quantify and manage their resources to get a relationship, obtaining the figures of what they should and what they have to pay. However, as commercial transactions increased and could not be retained by human memory there is a need to create a process and it was the simple game, where the first records were made.

Mesopotamia populated by Sumerian civilization, present the first accounting practices evidenced on mud tablets, the Hammurabi Code is the book that testifies to the record of the accounts 6000 years ago before Christ;expresses in two hundred and eighty -two laws the legal influence, that is, the accounting should be established in a more technified commercial area. The contributions of this civilization were so important that as time passed, they were perfected giving rise to what we know today as debit and credit.

The Egyptian culture does not contribute innovations to accounting practice because they used already established procedures, without embargoes who carried accounting were the scribes responsible for making the records to the State (tax), the great lords and administering the provinces;The role on which the accounting information rested had the papyrus name.

In Greece, Vlaemmink, "Hellenic temples recorded by receipts the offerings of the faithful, administered their own funds and performed deposit and credit functions, both for individuals and for the State, even constituting even private banks" cited by (Soriano, 2012, p. 72).With the appearance of the bankers, a new accounting book is also. Thus allowing the development of banking activity. The Greeks were the pioneers in establishing a modern credit system, in creating a banking institution with high complexity, very similar to that of our modern times.

In ancient Rome, the evidence of accounting is very scarce, influential families are required to keep a record of income and expenses which was called Codex Tabulae, in which the control of the flow of money was recorded. There are also the books known as the adversary or memorial for day -to -day annotations, as a result of heritage information.

The fall of the Roman Empire gave way to the Middle Ages, I get a setback to accounting practice in Europe. The Catholic Church was the one that had the economic, political and consequent power who carried the accounting of the economic activities of that time. As a production system, feudalism was developed, its economic activity based on the cultivation of food from large areas of land. No accounting exercise is known to feudal lords but it is not ruled out that they have not had.

In the sixth century and IX the currency that allowed the homogenization of accounting in Europe called solidus was issued, obtaining as countries such as Venice, Genoa and Florence stand out for their economic development, becoming the pioneers in carrying accounting for the gamedouble.

The empirical period ends with the Crusades (wars led by the Catholic Church in order to impose faith, led by Carlos Magno) starting the Modern Age and with the second period called Classic, which allowed the resurgence of commercial activityAnd with this the emergence of new accounting thoughts, making accounting practice a more advanced study object.

In 1494 the work of Lucca Paccioli “Summa arithmetic geometric, Proportioni, Propthionalite and art maggiore”. Lucca Paccioli is not the founder of the double departure, "historical evidence shows that the cradle of cultural diffusion, in works, was in the Middle East and that Paciolo was not the first author or the inventor of the double game"), withoutHowever, the accounting practices of the merchants of that time and disseminated them.

Another important contribution of the Venetian monk is today the so -called unit of measure, which consisted of the insistence of the author of the need to make records in a single type of currency and, in addition, defined that if the transaction had been made in other types ofcurrency had to become the Venetian.

The classic period begins in the seventeenth century when the first accounting schools begin to emerge in France, in order to explain the operation of the accounts. In this period the concept of value is not introduced, nor is accounting taken into account to make decisions within the company. Heterogeneous schools are then considered since they present a logical evolution towards economic approaches.

The first of these schools, called Constist. His great concern lies in how to properly bring the records of the accounting data, for that reason he states that the accounts that are received must be owed and the accounts that are delivered must be accredited. In 1685 he published a book Traité de Lascience des négotiants et teneurs of free, he deals with reducing accounting to five accounts (box, merchandise, effect to be charged, effect to pay and losses and gain) knowing them withThe Cinquecontista name.

Another of the classic schools is the one represented by Huscraft Stephen called the owner’s school emerged in Britain at the end of the 18th century. This author published, in 1735, a work where he presented three rules for the operation of the movement of the accounts. Stephen considers that the company must be independent of its legal form and nature, since it should be considered as an entity with personality that has a heritage integrated by goods (active) and obligations (passive). Huscraft is the creator of the heritage equation.

Following Tua (2004) cited by (Soriano, 2012, p. 74), "The last three schools considered classic are the first scientific schools that appear during the nineteenth century in Italy, where an important advance in terms of doctrine takes place". The Lombard school its exponent is Francisco Villa, frame the difference with the previous schools because it separates the booking of books with accounting, building a theory of the accounting term as the basis for the control of companies. For Villa, accounting is a set of economic-administrative principles applied to accountability.

The personalist or Tuscan school whose main pioneer is Giuseppe Cerboni, emerged in Italy in 1869, 

Accounting is the science of functions, responsibilities and administrative accounts of the farms, which covers four different parts, which deal respectively: 1) of the study of the functions of the economic administration of the companies in order to determinenatural and civil laws according to which companies manifest and regulate;2) of the organization and internal discipline of companies;3) of the calculation, that is, of the application of mathematics to the administrative facts and their demonstration in the tabular order;and 4) of the study of the registration method, intended to coordinate and represent the administrative facts of the company, highlighting the processes and their specific, legal and economic effects, and keeping them all gathered in an equation. 

In 1891 in Italy the controlist or materialist current emerged, led by Fabio Besta. Besta says that there are three phases for the Trendal Administration and are: management, management and control;Associating accounting with the last of these three;Business wealth control. The accounts do not capture rights or obligations, but material facts, for this reason it contradicts the position of Cerboni.

At the beginning of the 20th century, economic activity increased, which means a challenge for accounting because it must respond to the needs of the moment, in this case it refers to a more business vision, that is, accounting records are instruments that areFocused on providing clear, concise and timely information to third parties so that these are those who make accurate decisions for the good performance of the company.

Authors such as Leo Gomberg, Jean Dumumboy, and Rene Deport. Dumumboy, supports his theory in the heritage equation exposed by Stephen.

Gino Zappa, in Italy, represents the Tendal School, links accounting with administrative doctrines stating that these cannot be studied scientifically separately.

This neocontist current transcended to the United States, with authors like William to. Paton and Charles and. Sprague in 1930 and 1960. This period was as relevant by force as the different writings of accounting thought were incorporated, also by the different publications that were presented at the time such as:

“In 1957 the American Accounting Association brought to the public light five supplementary statements on the basic accounting concepts. In 1958 the Research Program of the American Institute of Certified Public Accountants was created, a moment considered of great importance because the need to sit down a set of postulates and accounting principles is evident ”(Elena, 2013, p. 166).

At this time we talk about accounting as a science focused on different fields of studies whose objective is the description of the fact as it should be.

In order to finish this work, it can be affirmed that the evolution of accounting thinking is presented clearly and concisely over time supported by positions, techniques that are still in force within society and serve for the exercise of this matter. We can infer that accounting is vital for the human being, so it entails, that is, the role it performs within society (companies, homes) associated with the need to control, administer and advise allowing an intellectual development that theI lead to position yourself as a science.

Bibliography

• Elena, m. (2013). History of accounting. Universal History outline, 162.
• Giraldo, d. C. (2011). A look from the past towards the future of evolution of accounting thought. Lumina, 301.
• Soriano, m. T. (2012). Historical aspects of accounting thinking: from the beginning to the utility paradigm. New currents of economic thought, 72.