Publicación:

Génesis y evolución de la contabilidad en Colombia. Características en la segunda mitad del siglo XX.

Resumen

Basically, it is analyzed how was the evolution of the accounting at that time, the currents that were part where they establish several theories based on which the accounting was compared with the logical part and analysis of the income and expenses, of the management that was given to this in that time, the important contributions in several fields in the legal, mathematical, economic, financial, philosophical etc. This history goes back to the prehistoric era, when the value of things did not exist, things were sought by their own means, as the years began to take value things appeared systems of exchange known as the barter that It was the exchange of goods that was made to obtain goods that could not be obtained, this later generated economic instability because many goods had more value than others, the goods began to take an added value to acquire them, they took value so that then appeared the merchant shipping goods by sea is where accounts are born that there is a control of what was sent and remained in the warehouse, the inventory is born, the taxes that were established in several areas was established by a king, there was a record of the movements that were made in that time as the years appear accounting books where they recorded every movement they made, the double entry appears assets, liabilities and equity was made with the end of the level of indebtedness of the king. With the advance in research, various forms of registration and criteria in the evaluation. These criteria were moving between continents and countries In this work we highlight those references, that with their investigations they produced substantial changes in the history of accounting. Only with the intention of rescue some of them we mentioned: the Code of Hammurabi; Luca Pacioli; Francesco Villa; Giussepe Cerboni; Samuel Ricard; Bertrand - Francois Barreme; Edmond Degrangs -father; Vinzenzo Magi; Ludovico Giuseppe Crippa; Fabio Besta; Giovanni Rossi; Schumalenbach German researcher who deepened the analysis of costs and accounting industrial; trying not to omit Taylor and Fayol that with their administrative approach they gave a First step to management accounting. No doubt many other researchers with their theories, have done accounting that irreplaceable element as an aid to control, management and decision making, and that without doubt in the future will be born, others that will bring us new ideas and allow us to see new horizons. We feel humbly honored to have been able to dabble in this story of the Theory of Accounting.