Contributions of fray luca pacioli to the development of accounting: Origin and diffusion of the double item [Aportes de Fray Luca Pacioli al desarrollo de la contabilidad: Origen y difusion de la partida doble]

This paper intends to present the elements of discussion about the origin of accounting by double entry, origin in space and time, and the central role and influence of the Franciscan friar Luca Pacioli in modern accounting, in the context of The social and commercial revolution of the thirteenth, f...

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Autores:
Tipo de recurso:
Fecha de publicación:
2017
Institución:
Universidad de Medellín
Repositorio:
Repositorio UDEM
Idioma:
spa
OAI Identifier:
oai:repository.udem.edu.co:11407/4305
Acceso en línea:
http://hdl.handle.net/11407/4305
Palabra clave:
Accounting
Double item
Fray luca pacioli
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License
http://purl.org/coar/access_right/c_16ec