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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Fecha de publicación:: 2017

Institución:: Universidad de Medellín

Repositorio:: Repositorio UDEM

Idioma:: spa

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spelling	2017-12-19T19:36:46Z2017-12-19T19:36:46Z20177981015http://hdl.handle.net/11407/4305reponame:Repositorio Institucional Universidad de Medellíninstname:Universidad de MedellínThis 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, fourteenth and fifteenth centuries, in the cities of the northern Italian peninsula: Genova Venice and Florence. © 2017.spaRevista EspaciosFacultad de Ciencias Económicas y Administrativashttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85026212328&partnerID=40&md5=69bef610b2ae7324e2fd1247fc19f482EspaciosWalker, G. (1931). On periodicity in series of related terms. Proceedings of the Royal Society A: Mathematical, Physical and Engineering Sciences, 131(818), 518-532.Yule, G. U. (1927). On a method of investigating periodicities in disturbed series with special reference to wolfer's sunspot numbers. Philos.Trans.R.Soc.London, 226, 267-298.ScopusContributions 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]Articleinfo:eu-repo/semantics/articlehttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1Cano Morales, A.MAmerican Andragogy University, United StatesRestrepo Pineda, C.MUniversidad de Medellin, Medellín, ColombiaVilla Monsalve, O.OUniversidad de Medellin, Medellín, ColombiaCano Morales A.MRestrepo Pineda C.MVilla Monsalve O.O.American Andragogy University, United StatesUniversidad de Medellin, Medellín, ColombiaAccountingDouble itemFray luca pacioliThis 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, fourteenth and fifteenth centuries, in the cities of the northern Italian peninsula: Genova Venice and Florence. © 2017.http://purl.org/coar/access_right/c_16ec11407/4305oai:repository.udem.edu.co:11407/43052020-05-27 17:52:32.673Repositorio Institucional Universidad de Medellinrepositorio@udem.edu.co
dc.title.spa.fl_str_mv	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]
title	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]
spellingShingle	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] Accounting Double item Fray luca pacioli
title_short	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]
title_full	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]
title_fullStr	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]
title_full_unstemmed	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]
title_sort	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]
dc.contributor.affiliation.spa.fl_str_mv	Cano Morales, A.M American Andragogy University, United States Restrepo Pineda, C.M Universidad de Medellin, Medellín, Colombia Villa Monsalve, O.O Universidad de Medellin, Medellín, Colombia
dc.subject.keyword.eng.fl_str_mv	Accounting Double item Fray luca pacioli
topic	Accounting Double item Fray luca pacioli
description	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, fourteenth and fifteenth centuries, in the cities of the northern Italian peninsula: Genova Venice and Florence. © 2017.
publishDate	2017
dc.date.accessioned.none.fl_str_mv	2017-12-19T19:36:46Z
dc.date.available.none.fl_str_mv	2017-12-19T19:36:46Z
dc.date.created.none.fl_str_mv	2017
dc.type.eng.fl_str_mv	Article
dc.type.coarversion.fl_str_mv	http://purl.org/coar/version/c_970fb48d4fbd8a85
dc.type.coar.fl_str_mv	http://purl.org/coar/resource_type/c_6501 http://purl.org/coar/resource_type/c_2df8fbb1
dc.type.driver.none.fl_str_mv	info:eu-repo/semantics/article
dc.identifier.issn.none.fl_str_mv	7981015
dc.identifier.uri.none.fl_str_mv	http://hdl.handle.net/11407/4305
dc.identifier.reponame.spa.fl_str_mv	reponame:Repositorio Institucional Universidad de Medellín
dc.identifier.instname.spa.fl_str_mv	instname:Universidad de Medellín
identifier_str_mv	7981015 reponame:Repositorio Institucional Universidad de Medellín instname:Universidad de Medellín
url	http://hdl.handle.net/11407/4305
dc.language.iso.none.fl_str_mv	spa
language	spa
dc.relation.isversionof.spa.fl_str_mv	https://www.scopus.com/inward/record.uri?eid=2-s2.0-85026212328&partnerID=40&md5=69bef610b2ae7324e2fd1247fc19f482
dc.relation.ispartofes.spa.fl_str_mv	Espacios
dc.relation.references.spa.fl_str_mv	Walker, G. (1931). On periodicity in series of related terms. Proceedings of the Royal Society A: Mathematical, Physical and Engineering Sciences, 131(818), 518-532. Yule, G. U. (1927). On a method of investigating periodicities in disturbed series with special reference to wolfer's sunspot numbers. Philos.Trans.R.Soc.London, 226, 267-298.
dc.rights.coar.fl_str_mv	http://purl.org/coar/access_right/c_16ec
rights_invalid_str_mv	http://purl.org/coar/access_right/c_16ec
dc.publisher.spa.fl_str_mv	Revista Espacios
dc.publisher.faculty.spa.fl_str_mv	Facultad de Ciencias Económicas y Administrativas
dc.source.spa.fl_str_mv	Scopus
institution	Universidad de Medellín
repository.name.fl_str_mv	Repositorio Institucional Universidad de Medellin
repository.mail.fl_str_mv	repositorio@udem.edu.co
_version_	1814159192076845056

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]

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