Pierwsi teoretycy rachunkowości

• Autorzy: Irena Ziętowska

Warianty tytułu

The First Theorists of Accounting

• Języki publikacji: PL

Abstrakty

Omówiono dokonania pierwszych teoretyków rachunkowości: Luca Paciolego i Benedetto Cotruglego.

EN

Two names are inextricably connected with the history of accounting. The figure of Luca Pacioli is quite well known in the post war history in Poland. However, when looking at the beginnings of accounting as a scientific discipline, one cannot forget that he was not the only theoretician within this area, nor was he the first one. A different name - if not forgotten altogether - surely not sufficiently popular - is certainly worth reminding. Benedetto Cotrugli's "The book on the ant of trading" is regarded as the oldest work that in a scientific fashion describes double bookkeeping - the XIII chapter entitled "On orderly keeping of business records" is devoted to the description of it. History presented Benedetto Cotrugli a secondary place, however it does not change the fact that he was the first one to describe the system of double bookkeeping.(original abstract)

Słowa kluczowe

PL

Rachunkowość; Teoria rachunkowości

EN

Accounting; Accounting theory

• Czasopismo: Zeszyty Naukowe. Seria 1 / Akademia Ekonomiczna w Poznaniu
• Rocznik: 1999
• Numer: nr 272
• Strony: 182--188

Twórcy

autor

Irena Ziętowska