Algunas consideraciones historiográficas sobre la lógica de la Partida Doble y la clasificación de Cuentas

  1. Juan J. Lanero Fernández
  2. Eduardo Ortega Montes
Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales

ISSN: 1699-9495

Year of publication: 2006

Issue: 2

Pages: 65-78

Type: Article

DOI: 10.18002/PEC.V0I2.735 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

More publications in: Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales


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  • Dialnet Métricas Cited by: 3 (03-12-2023)
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  • Social Sciences: C


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This paper analyzes various accounting books with a particular purpose in mind: checking the evolution of classification of accounts but taking into consideration the logic and method derived from the double-entry bookkeeping. All the attempts at systematizing and classifying accounts served to deepen into the comprehension of the logic of the structure of accounts by means of the double-entry system and to pave the way for beter methods of exposition. This study revises various accounting books spanning from 16th century to 19th century.

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