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
Revista:
Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales

ISSN: 1699-9495

Año de publicación: 2006

Número: 3

Páginas: 45-94

Tipo: Artículo

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

Otras publicaciones en: Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales

Objetivos de desarrollo sostenible

Resumen

El presente trabajo realiza una revisión bibliográfica de los tratados pedagógicos de teneduría de libros en el Reino Unido desde el siglo XVI, cuando se incorporó la partida doble, hasta finales del siglo XIX. Los rasgos didácticos más significativos de los primeros 250 años de docencia en teneduría de libros se resumen en la importancia que se concede al Libro Diario. Con el desarrollo de la partida doble se hizo habitual ampliar el significado de los términos débito y crédito más allá de la connotación personal original y aplicarlos a objetos inanimados y conceptos abstractos. La exposición mediante la personificación de cuentas consistía en un aprendizaje memorístico apoyado en normas y versificación. La disputa entre los que eran partidarios del Diario y aquellos que preferían el Mayor como libro de enseñanza, no era otra cosa más que la traducción del conflicto entre el enfoque memorístico y el racional de la teneduría de libros. Los seguidores del enfoque del Mayor salieron doblemente reforzados: significaba una enseñanza más racional y un cambio en las exigencias de los negocios. El Diario perdió su posición dominante cuando, a mediados del siglo XIX, surgió una teoría alternativa a la personificación de las cuentas. Se trata de la teoría de la propiedad de las cuentas y se ocupa del significado de éstas desde el punto de vista del propietario.

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Fuente de los datos: Dialnet