UNA CONTABILIDAD PARA EL IMPERIO BRITÁNICOProliferación de tratados a comienzos del Siglo XIX

  1. Lanero Fernández , Juan 1
  1. 1 Universidad de Salamanca
    info

    Universidad de Salamanca

    Salamanca, España

    ROR https://ror.org/02f40zc51

Revue:
Proyecciones: (La Plata)

ISSN: 2618-5474

Année de publication: 2015

Volumen: 9

Número: 9

Pages: 103-124

Type: Article

DIALNET GOOGLE SCHOLAR lock_openAccès ouvert editor

D'autres publications dans: Proyecciones: (La Plata)

Résumé

Both the accounting treatises published before the 19th Century and those which appeared in its first decades are presenting us a double entry system based on the organization of the accounting entries arranged in three books: Waste-book, Journal and Ledger. Accounting history shows that this distribution was, from a pedagogical perspective, efficient in spite of the fact that many companies had adopted other ways for keeping the accounting books which, to a greater or lesser extent, departed from the classic orthodoxy. Those alterations were introduced to save efforts in order to distribute the work among clerks and, in so doing, satisfying the characteristics of a particular company or fulfilling the uses of a determined book-keeper or merchant. Therefore it is not surprising in British authors from the end of 18th Century/beginning of 19th Century to add to their treatises frequent book-keeping examples and practices usual in the renowned businesses of the moment.Another novelty we observe in most of the accounting treatises published in the first decades of the 19th Century is the presentation of a short history of the accounting methods previously published. Without being aware of the fact, the accounting historiography took its first steps forward, which shows the inaccuracy of those who consider it started in the later decades of the second part of the 19th Century.The study here presented starts with a reference to Cronhelm, manager, confidant and, above all, accountant of a family of merchant drapers from Halifax. His accounting treatise, which should be considered a pioneering one, sets up a tight knot between double entry and algebra. At least partially, his work is the forerunner of certain accounting developments that nowadays are put into practice.The accounting treatises listed in this paper speak of the mercantile quality of the British people, the industrial revolution and the emerging British Empire in need of businessmen with a solid academic background to satisfy a growing commercial practice and to handle the vast Imperial administration. Innovative answers were required by the Imperial structure which eventually were bound to affect the whole society.The germ of this proliferation of accounting treatises finds its starting point in 1704 with Matthieu de la Porte’s La science des négocians et teneur de livres which knew many editions. The French author has his British peer in the Scot John Mair with his Book-keeping Methodiz’d that reached seventeenth editions, either under this title or under Book-keeping Moderniz’d. Therefore it should be concluded that such a big number of editions can only be the answer for a huge demand in constant economic growth.Teachers and merchants had undertaken a frenetic activity in order to provide professionals and students with fair and reliable tools free from useless processes in order to keep their business accounts both efficiently and quickly.Cronhelm’s treatise, published in 1818, talks about the Principle of Equilibrium. It has an algebraic foundation which later on was developed by the great Glaswegian Professor Augustus de Morgan. The method presented by Cronhelm was perhaps too innovative compared with the traditional technique and art of book-keeping which for him was mainly a science.The constant appearance of accounting treatises shows that the double entry system was essential for the expansion of commerce and the power and wealth it created.William Murray wrote in 1862 a wonderful paragraph about the double entry system which could serve as the epilogue to this revision of accounting treatises which is presented in this bibliographical evaluation: “Wether we view the science of double entry abstractly, or in combination with material wealth, we cannot but admire the intrinsic beauty of its principles and construction; and the further its detail, its analytical and synthetical power is studied, the more prolific in new beauties will it be found."

Références bibliographiques

  • Antinori, C. (1994). Luca Pacioli e la Summa de Arithmetica. Dopo 500 Anni dalla stampa della 1ª Edizione (1494-1994). La vita, le opere, il Trattato XI de computis et scripturis. Roma: Istituto Poligrafico e Zecca dello Stato.
  • Bonavie, J. (1758). Mercader exacto nos seus libros de contas, ou Methodo fácil para que qualquer mercador, e outros arrumarem as suas contas com a clareza necessaria, com seu Diario, pelos principios das Partidas dobradas según a determinação de Sua Magestade, Parte I. Dedicada ao Senhor Ignacio Ferreira Souto…, por João Baptista Bonavie, E por elle mesmo dirigida. Na officina de Miguel Manescal da Costa, Impressor do Santo Officio.
  • Booth, B. (1789). A Complete System of Book-keeping, by An Improved Mode of Double-Entry (…) to Which Are Added A New Method of Stating Factorage Accounts (…) Also A Concise, but Comprehensive View of the Exchanges between All the Principal Trading Cities in Europe… London: Printed by Couchman & Fry.
  • Carter, F. (1885). Practical Book-keeping Adapted to Commercial and Judicial Accounting: With Outlines of Book-keeping for Beginners, and sets of Books and Forms of Accounts for Different Professions and Trades, Fifth Edition, Revised and Corrected. Edinburgh and Glasgow: John Menzies & Co.
  • Christoffels, J. (1543). Nieuwe Instructie ende bewijs der looffelicker consten desm rekenboecks, ende rekeninghe te houdene nae die Italiansche maniere… Antwerpen: Gillis Copyns van Diest voor Anna Swinters.
  • Christoffels, J. (1547). A notable and very excellente woorke, expressyng and declaryng the maner and forme how to kepe a boke of acco(m)tes or reconynges...[London: Richard Grafton].
  • Cronhelm, F. (1818). Double Entry by Single, A New Method of Book-keeping Appicable to All Kinds of Business; and Exemplified in Five Sets of Books. London: Printed for the Author by Bensley and Son.
  • de la Porte, M. (1704). La science des négocians et teneurs de Livres, ou instruction generale pour tout ce qui se pratique dans les Comptoirs des Negocians, tant pour les affaires de Banque, que pour les Marchandises; & chez les Financiers pour les Comptes…, Paris: Guillaume Cavalier…, Charles Osmont.
  • de la Porte, M. (1770). La science des négocians et teneurs de Livres(...). Amsterdam: Aux dépens de la Compagnie.
  • Floud, R. and Johnson, P. (2004). The Cambridge Economic History of Modern Britain. Volume I: Industrialisation, 1700-1860. Cambridge University Press.
  • Foster, B. (1852). The Origins and Progress of Book-keeping: Comprising an Account of All the Works on This Subject, Published in the English Language from 1543 to 1852, with Remarks, Critical and Historical. London: Printed for John Souter; Published by C. H. Law.
  • Hernández Esteve, E. (2009). Luca Pacioli, De las cuentas y las escrituras, Título Noveno, Tratado XI de su Summa de arithmetica, Geometria, Proportioni et proportionalita, Venecia, 1494, Estudio introductorio, traducción, notas y presentación de la 2ª edición por Esteban Hernández Esteve con una reproducción fotográfica del original. Madrid: Asociación Española de Contabilidad y Administración de Empresas (AECA).
  • Hernández Esteve, E. (2010). La historia de la contabilidad, vía privilegiada de aproximación a la investigación histórica: cuentas de los fondos recibidos por la Factoría General de los Reinos de España para financiar la guerra de Felipe II contra el Papa Pablo IV y Enrique II de Francia (1556-1559): discurso pronunciado por el Dr. D. Esteban Hernández Esteve (…) y contestación del académico Dr. D. Leandro Cañibano Calvo. Madrid: Real Academia de Doctores de España.
  • Hudson, P. (1994). “Some Aspects of Nineteenth-Century Accounting Development in the West Riding Textile Industry”, in R. H. Parker and B. S. Yamey, eds., Accounting History: Some British Contributions. Oxford: Clarendon Press.
  • Isler, J. (1810). Nouvelle mèthode suisse pour tenir les livres en partie double, par le moyen de laquelle on peut avoir tous les mois, ou à telle époque voulue; la Balance de Brouillard avec le Journal et le Grand-Livre, et la situation positive de ses affaires; avec des Modèles et explications des nouvelles Méthodes anglaise, allemande et française, comparées à la Methode suisse; et un Répertoire indiquant les principaux ouvrages qui ont été publiés sur cette matière en diferentes langues européennes. Bruxelles: De l’imprimerie de Weissenbruch.
  • Jones, E. (1796). Jone’s English System of Book-keeping, by Single or Double Entry, in Which It Is imposible for An Error of The Most Triffling Amount to Be Passed Unnoticed… Bristol: Printed by R. Edwards for the Author.
  • Kelly, P. (1801). The Elements of Book-keeping, both by Single and Double Entry: Comprising A Systemof Merchants Accounts, Founded on Real Business, Arranged According to Modern Practice, and Adapted to the Use of Schools. London: Printed for the Author, by J. Whiting…; And sold by J. Johnson, and F. and C. Rivington… and G. G. and J. Robinson.
  • Lanero Fernández, J. (2011). De Bristol a España pasando por Francia: La controvertida propuesta de un método inglés de teneduría de libros (1796), Proyecciones, Nº 6, 107-139.
  • Mair, J. (1736) Book-keeping Methodiz’d: Or, A Methodical Treatise of Merchant-Accompts, According to the Italian Form…. To Which Is Added, A Large Appendix… Edinburgh: Printed by T. and W. Ruddimans for the Author.
  • Mair, J. (1800) Book-keeping Modernized: Or, Merchant-Accounts by Double Entry, According to the Italian Form. Wherein the Theory of the Art Is Clearly Explained, and Reduced to Practice, in copious Sets of Books, Exhibiting All the Varieties That Usually Occur in Real Business. To Which is Added, A Large Apprendix… Edinburgh: Printed by Murray & Cochrane (…) for Bell & Bradfute, and William Creech.
  • Murray, W. (1862). Historical Sketch of the Science of Accountanship, and of the Rise and Progress of the Art, from the Earliest Period to the Present Time; Compiled from Various Sources; With Quotations from, and Opinions of, Several of the Best Authors, and Others: The Whole Calculated to Show, More Clearly Than Heretofore, the Importance of the Subject to the Commercial World. The London Printing and Publishing Company, Limited.
  • Scorgie, M. and Therese A. (1995). “Frederick William Cronhelm (1787-1871)”, Abacus, 31, no. 2, 229-243.
  • Weddington, J. (1567). A Breffe Instruction, and Manner, Howe to Kepe Marchantes Bokes, of Accomptes. After the Order of Creditor and Debitor… Andwarpe: Peter van Keerberghen.
La source de données: Dialnet