Métodos didácticos y sistemas de aprendizajeteneduría de Libros y Partida Doble en Inglaterra (siglos XVI-XIX)

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

ISSN: 1699-9495

Year of publication: 2006

Issue: 3

Pages: 45-94

Type: Article

DOI: 10.18002/PEC.V0I3.728 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

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

Sustainable development goals


The present paper makes a bibliographic checking of the pedagogic treatises of bookkeeping in the United Kingdom since 16th Century, when the double-entry system was introduced, up to the end of 19th Century. The most outstanding didactic feature of the first 250 years of bookkeeping teaching could be summed up in the prevalent role the Journal was given. With the development of the double-entry system, it became common extending the meaning of the terms debit and credit beyond the original personal connotation and applying them to inanimate objects and abstract concepts. The exposition by means of accounts personification involved a system based mainly on rote-learning supported by rules and versification. The dispute between those in favour of the Journal and the ones who preferred the Ledger as the teaching book was nothing but the translation of the conflict between the rotelearning and the rational one of bookkeeping. Those who followed the Ledger approach came out doubly reinforced: it meant a more rational teaching and a change in business demands. The Journal lost its prevailing position when, towards the middle of 19th Century, an alternative theory to accounts personification emerged. This is the accounts ownership theory and it deals with the meaning of accounts from the owner's point of view.

Bibliographic References

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