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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.creatorCano Morales A.Mspa
dc.creatorRestrepo Pineda C.Mspa
dc.creatorVilla Monsalve O.O.spa
dc.date.accessioned2017-12-19T19:36:46Z
dc.date.available2017-12-19T19:36:46Z
dc.date.created2017
dc.identifier.issn7981015
dc.identifier.urihttp://hdl.handle.net/11407/4305
dc.description.abstractThis 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.eng
dc.language.isospa
dc.publisherRevista Espaciosspa
dc.relation.isversionofhttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85026212328&partnerID=40&md5=69bef610b2ae7324e2fd1247fc19f482spa
dc.sourceScopusspa
dc.titleContributions 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]spa
dc.typeArticleeng
dc.rights.accessrightsinfo:eu-repo/semantics/restrictedAccess
dc.contributor.affiliationCano Morales, A.Mspa
dc.contributor.affiliationAmerican Andragogy University, United Statesspa
dc.contributor.affiliationRestrepo Pineda, C.Mspa
dc.contributor.affiliationUniversidad de Medellin, Medellín, Colombiaspa
dc.contributor.affiliationVilla Monsalve, O.Ospa
dc.contributor.affiliationUniversidad de Medellin, Medellín, Colombiaspa
dc.subject.keywordAccountingeng
dc.subject.keywordDouble itemeng
dc.subject.keywordFray luca paciolieng
dc.publisher.facultyFacultad de Ciencias Económicas y Administrativasspa
dc.abstractThis 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.eng
dc.creator.affiliationAmerican Andragogy University, United Statesspa
dc.creator.affiliationUniversidad de Medellin, Medellín, Colombiaspa
dc.relation.ispartofesEspaciosspa
dc.relation.referencesWalker, G. (1931). On periodicity in series of related terms. Proceedings of the Royal Society A: Mathematical, Physical and Engineering Sciences, 131(818), 518-532.spa
dc.relation.referencesYule, 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.spa
dc.type.versioninfo:eu-repo/semantics/publishedVersion
dc.type.driverinfo:eu-repo/semantics/article
dc.identifier.reponamereponame:Repositorio Institucional Universidad de Medellínspa
dc.identifier.instnameinstname:Universidad de Medellínspa


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