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.contributor.affiliation | Cano Morales, A.M | spa |
| dc.contributor.affiliation | Universidad de Medellin, Medellín, Colombia | spa |
| dc.contributor.affiliation | Restrepo Pineda, C.M | spa |
| dc.contributor.affiliation | Universidad de Medellin, Medellín, Colombia | spa |
| dc.contributor.affiliation | Villa Monsalve, O.O | spa |
| dc.contributor.affiliation | Universidad de Medellin, Medellín, Colombia | spa |
| dc.contributor.author | Cano Morales A.M | |
| dc.contributor.author | Restrepo Pineda C.M | |
| dc.contributor.author | Villa Monsalve O.O. | |
| dc.date.accessioned | 2017-12-19T19:36:46Z | |
| dc.date.available | 2017-12-19T19:36:46Z | |
| dc.date.issued | 2017 | |
| dc.description.abstract | This 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.identifier.instname | instname:Universidad de Medellín | spa |
| dc.identifier.issn | 7981015 | |
| dc.identifier.reponame | reponame:Repositorio Institucional Universidad de Medellín | spa |
| dc.identifier.uri | https://hdl.handle.net/11407/4305 | |
| dc.language.iso | spa | |
| dc.publisher | Revista Espacios | spa |
| dc.publisher.faculty | Facultad de Ciencias Económicas y Administrativas | spa |
| dc.relation.ispartof | Espacios | spa |
| dc.relation.isversionof | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85026212328&partnerID=40&md5=69bef610b2ae7324e2fd1247fc19f482 | |
| dc.relation.references | Walker, 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.references | Yule, 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.rights.accessrights | info:eu-repo/semantics/restrictedAccess | |
| dc.source | Scopus | spa |
| dc.subject.proposal | Accounting | eng |
| dc.subject.proposal | Double item | eng |
| dc.subject.proposal | Fray luca pacioli | eng |
| dc.title | 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] | spa |
| dc.type | Article | |
| dc.type.driver | info:eu-repo/semantics/article | |
| dc.type.version | info:eu-repo/semantics/publishedVersion |