El olvido de un sistema de cálculo de costes andalusí (primer tercio del siglo XIII)
Open Access
- 1 July 2016
- journal article
- Published by Servicio de Publicaciones de la Universidad de Murcia in Revista de Contabilidad
- Vol. 19 (2), 187-194
- https://doi.org/10.1016/j.rcsar.2014.11.001
Abstract
ResumenEste trabajo da a conocer una parte del patrimonio histórico contable de Al-Andalus analizando los procedimientos de cálculo de costes incluidos en el Kitab fi Adab Al-Hisba (Libro de Buen Gobierno del Zoco), sus antecedentes y su posible transferencia a otros reinos. Dicho libro fue escrito en el primer tercio del siglo XIII por Al-Saqati. Estos cálculos se utilizaron para fijar precios al por menor. El estudio proporciona evidencia sobre el olvido de estos cálculos de costes en la Edad Media y analiza las causas de la no transmisión de este conocimiento a los reinos cristianos de la Península Ibérica. El trabajo pretende aportar tanto al conocimiento de la Historia de la Contabilidad en un contexto espacial y temporal poco estudiado como es Al-Andalus en el siglo XIII, como al de los mecanismos de transferencia de tecnologías contables. Se presenta un caso en el que los factores señalados en la literatura como inhibidores de dichos mecanismos inciden en la mayor dificultad para la transmisión de los conceptos contables.AbstractThis paper contributes to the knowledge of the historical heritage of accounting of Al-Andalus. In particular, a study is made of a cost calculation system for establishing pricing in the Book of Good Governance by the Souk of Málaga, that was written in the first third of the 13th century by Al-Saqati. These calculations were used to set retail prices. The study provides evidence on the forgetting of these cost calculations in the Middle AgeS and analyzes the causes of the failure to transmit this knowledge to the Christian kingdoms of the Iberian Peninsula. The paper contributes both to the literature on Accounting History, dealing with a case related to a rarely studied spatial and temporal context, such as Al-Andalus in 13th century, as well as to the study of mechanisms of transfer of accounting technology. It is presented as a case in which the factors identified in the literature as inhibitors of these mechanisms had made it very difficult for the transmission of accounting conceptsKeywords
This publication has 12 references indexed in Scilit:
- PATTERNS OF ACCOUNTING HISTORY LITERATURE: MOVEMENTS AT THE BEGINNING OF THE 21ST CENTURYAccounting Historians Journal, 2010
- Trader sailor spy: The case of John Pringle and the transfer of accounting technology to the Cape of Good HopeAccounting History, 2010
- F.E. VIGARS' STATION BOOK-KEEPING: A SPECIALIST AUSTRALIAN TEXT ENABLING THE ADAPTATION AND TRANSFER OF ACOUNTING TECHNOLOGYAccounting Historians Journal, 2006
- The transfer of management accounting practices from London counting houses to the British North American fur tradeAccounting, Business & Financial History, 2005
- COST AND MANAGEMENT ACCOUNTING IN PRE–INDUSTRIAL REVOLUTION SPAINAccounting Historians Journal, 2005
- Special Section: Mapping variety in the history of accounting and management practicesEuropean Accounting Review, 2002
- The transfer of accounting technology: a study of the Commonwealth of Australia government factories, 1910-1916Accounting History, 2001
- Accountants and Empire: the case of co-membership of Australian and British accountancy bodies, 1885 to 1914Accounting, Business & Financial History, 1999
- International Technology Transfer in ServicesJournal of International Business Studies, 1996
- The transfer of accounting technology to the southern hemisphere: the case of William Butler YaldwynAccounting, Business & Financial History, 1996