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La partida doble y el cargo y data como instrumentos de un sistema de información contable y responsabilidad jurídica integral, según se manifiesta en fuentes documentales de la Catedral de Toledo (1533-1613)

Author

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  • Villaluenga de Gracia, Susana

Abstract

La «partida doble» y el «cargo y data» eran 2 de las 3formas reconocidas por Diego del Castillo (1522) para llevar la cuenta y razón. De ellas y de la tercera forma, denominada «de data y recibo», se ha dicho que con sus ventajas e inconvenientes pretendían alcanzar el mismo fin.

Suggested Citation

  • Villaluenga de Gracia, Susana, 2013. "La partida doble y el cargo y data como instrumentos de un sistema de información contable y responsabilidad jurídica integral, según se manifiesta en fuentes documentales de la Catedral de Toledo (15," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 126-135.
    • Handle: RePEc:eee:spacre:v:16:y:2013:i:2:p:126-135
    DOI: 10.1016/j.rcsar.2013.07.002
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    References listed on IDEAS

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    1. M. D. Jimenez Gamero & J. M. Munoz Pichardo & J. Munoz Garcia & A. Pascual Acosta, 2002. "Rao distance as a measure of influence in the multivariate linear model," Journal of Applied Statistics, Taylor & Francis Journals, vol. 29(6), pages 841-854.
    2. Esteve, Esteban Hernandez, 1985. "Pedro Luis de Torregrosa, primer contador del libro de Caxa de Felipe II Introducción de la contabilidad por partida doble en la Real Hacienda de Castilla (1592)," Revista de Historia Económica / Journal of Iberian and Latin American Economic History, Cambridge University Press, vol. 3(2), pages 221-245, September.
    3. López Pérez, María del Mar & Pérez Morote, Rosario, 2007. "El sistema de información contable del Hospital San Julián de Albacete entre 1838 y 1859. (Accounting information at the Hospital San Julian in Albacete among 1838 and 1859)," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 6, pages 55-117, June.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Partida doble; Cargo y data; Cuenta y razón; Rendición de cuentas; Control; Comunicación; Responsabilidad; Catedral; Double-entry bookkeeping; Charge and discharge; Track and reason; Accountability; Control; Communication; Responsibility; Cathedral;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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