Historia de la Contabilidad

En esta sección se presenta una introducción a la evolución de la Contabilidad, dando énfasis a los factores que han determinado la utilización de las Normas Internacionales de Información Financiera (IFRS por su sigla en inglés) como mecanismo armonizador y normalizador de la Información Económica - Financiera a nivel mundial. Un análisis especial se hace a la experiencia chilena en la adopción de IFRS. Adicionalmente se proporcionan diversas referencias bibiográficas relacionadas con la Historia de la Contabilidad.




Brown, Richard. (2006). A History of Accounting and AccountantsCosimo, Inc

Link: http://www.worldcat.org/title/history-of-accounting-and-accountants/oclc/302317704



This collection of essays was commissioned for the fiftieth anniversary of the incorporation of accountants in Scotland, the country in which accountants were first chartered. It attempts to trace the origin and growth of the profession relating to accounts, auditing, and bookkeeping. Topics include ancient systems of accounting; early Italian accountants; accounting in Scotland, England, Ireland, Europe, the British colonies, and the United States; and the future of the profession. Edited by Richard Brown, contributors include John S. Mackay, Edward Boyd, J. Row Fogo, Joseph Patrick, and Alexander Sloan.



Edwards, John. (1989). A History of Financial AccountantsRoutledge, 1989

Link: http://books.google.cl/books?id=SmE9AAAAIAAJ&dq=accounting+history&hl=es&source=gbs_navlinks_s



No disponible.



Kheil, Karl P. (2010). Historia de la Contabilidad: Versión Al Castellano de Las Obra Alemana de Karl Peter Kheil. BiblioBazaar, 2010

Link: http://books.google.cl/books?id=xXuRSQAACAAJ&dq=Historia%20de%20la%20Contabilidad&hl=es&source=gbs_similarbooks



No disponible.



Gary J. PrevitsPeter WaltonPeter Wolnizer (2010). A Global History of Accounting, Financial Reporting and Public Policy: Europe Volumen 14,Parte 1 de Studies in the Development of Accounting Thought. Emerald Group Publishing, 2010

Link: http://books.emeraldinsight.com/display.asp?K=9780857246714


The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way. Volume One addresses ten European economies, including France, Germany, Italy and the UK as well as the Netherlands, Belgium, Spain, Poland, Sweden, and Switzerland. Each chapter is authored by a specialist from the country concerned.



Thomas, Alexander. (1996). Accounting History from the Renaissance to the Present: a remembrance of Luca Paciolli.

Link: http://books.google.cl/books/about/Accounting_history_from_the_Renaissance.html?id=GNJyQgAACAAJ&redir_esc=y



No disponible.


Referencias bibliográficas de interés:

CÓDIGO: HC - 006

Carmona, S. (2004). "Accounting History research and its diffusion in a international context". Accounting History. Volumen 9, Issue 3 pp. 7-23


This paper examines patterns of dissemination in accounting history research. Empirical evidence supporting this investigation was gathered from: (i) all accounting history articles published in three specialised accounting history journals and in 10 generalist journals in accounting between 1990 and 1999; (ii) all papers given at the World Congress of Accounting Historians held in Kyoto (1992) and in Kingston (1996); (iii) the Societat Italiana di Storia della Ragioneria and papers given at its biannual meetings during the 1990s, and (iv) a number of other secondary sources. Patterns of dissemination in accounting history research result in a neglect of the majority of accounting history researchers who are affiliated with non-Anglo-Saxon institutions, conduct their research in non-Anglo-Saxon settings, and focus on observation periods other than 1850-1945. It is argued that accounting history research would benefit from other scholars, settings, and periods of study being reflected in what are usually referred to as "international" journals. The paper poses some suggestions that could enhance the international character of accounting history research.

Disponible en: 



CÓDIGO: HC - 007

García-Ayuso, M. y Donoso, R. (1993): "La Historia de la Contabilidad a debate: Una encuesta a los académicos españoles". Revista Española de Financiación y Contabilidad, Vol. XXIII, Núm. 77, Octubre - Diciembre, 737-756


Este trabajo ofrece una visión de la opinión actual de la comunidad académica sobre la Historia de la Contabilidad, según se desprende de los resultados de un cuestionario enviado a los miembros de la Asociación Española de Profesores Universitarios de Contabilidad. Concretamente, hemos querido poner de manifiesto el grado de conocimiento de los académicos sobre la materia, su interés en este campo de investigación, los aspectos que más atraen su atención, el marco que a su juicio corresponde a la Historia de la Contabilidad, bien como parte de la disciplina contable o bien dentro de la Histofia Económica, y, por último, los centros en que actualmente se investiga en este terreno.

Disponible en: 



CÓDIGO: HC - 008

Miller, P., Hopper, T., y Laughlin, R. (1991): "The New Accounting History". Accounting, Organization and Society, Volume 16, Issue 5- 6, pp. 395-403.


Over the last decade accounting history has changed significantly. This change entails both a pluralization of the methodologies and a change in the position of history within the discipline of accounting. The extent of this change is held to entitle us to speak of the “new accounting history” as a loose assemblage of diverse research questions and issues. It involves attention to a variety of agents and agencies, the conditions of possibility of transformations in accounting knowledge and practice, the institutional forces that shape actions and outcomes and the rationales that set out the objects and objectives of accounting. The new accounting history is located in relation to changes in the discipline of history itself, and is held to have implications for the current burgeoning of interest in “field studies” of accounting.

Disponible en: 



CÓDIGO: HC - 009

Napier, Ch. (2001): "Accounting History and Accounting Progress". Accounting HistoryVolume 6, Issue 2, pp. 7-31.


The “new” accounting historians that emerged from the mid-1980s characterised their predecessors as relying heavily on a view of accounting as progressive and accounting change as evolutionary. From a social science perspective, progress is a problematic concept, as it implies not just change but also improvement, and thus seems to imply the making of a value judgement. As accounting has become an object of study less as a technical and more as a social phenomenon, consensus as to what constitutes an improvement becomes harder to secure. However, from a perspective grounded in historiography, this paper reviews the use of a concept of progress in the writing of history from the eighteenth century, and analyses its use, together with that of a concept of evolution, in “traditional” accounting history. Appealing to recent developments in the understanding of the role of narrative in history, the paper suggests that the use of narratives of accounting progress should not be ruled out on a priori grounds.

Disponible en: 



CÓDIGO: HC - 010

Napier, Ch. (1988): "Research Directions in Accounting History". The British Accounting ReviewVolume 21, Issue 3, pp. 237 - 254.


Accounting has sometimes been criticised as an illegitimate field for historical study. This paper examines three interrelated approaches to historical accounting research: the attempt to understand the past for its own sake, the locating of accounting in its sociohistorical context and the application of positive accounting theory to history. By identifying the potential for fruitful development in each of these three research directions, the paper concludes that there is a wide and growing role for historical accounting studies.

Disponible en: 



CÓDIGO: HC - 011

Walker, P. (2005): "Accounting in History". Accounting Historians JournalVolume 32, Issue 2, pp. 239 - 259.


Recent studies of publication patterns in accounting history portray a myopic and introspective discipline. Analyses reveal the production and dissemination of accounting history knowledge which focus predominantly on Anglo-American settings and the age of modernity. Limited opportunities exist for contributions from scholars working in languages other than English. Many of the practitioners of accounting history are also shown to be substantially disconnected from the wider community of historians. It is argued in the current paper that interdisciplinary history has the potential to enhance theoretical and methodological creativity and greater inclusivity in the accounting history academy. A practical requirement for this venture is the identification of points of connectedness between accounting and other historians. An analysis of publications with accounting content in Historical Abstracts reveals increasing interest among historians in the history of accounting. This substantial literature incorporates sites largely unfamiliar to accounting historians, such as Eastern and Central Europe and Central and South America. Historians also communicate their findings on accounting in a variety of languages. Subjects particularly deserving of interdisciplinary research engaging accounting and other historians include accounting in agricultural economies, the institutions of pre-industrial rural societies and diverse systems of government.

Disponible en: 


Cuánto sabes de IFRS?

Te invito a poner a prueba tus conocimientos en Normas Internacionales de Información Financiera (NIIF o IFRS por su sigla en inglés), además estarás preparándote para afrontar procesos de certificación en IFRS.


Suscríbete a Observatorio IFRS

Suscríbete a Observatorio IFRS para recibir todas las novedades.

Fundador y Administrador

Luis Alberto Jara Sarrúa
Académico Departamento Control de Gestión y Sistemas de Información.
Director Académico Diplomados en Contabilidad Internacional - IFRS (Versiones Santiago, Regiones y Lima).
Facultad de Economía y Negocios - Universidad de Chile.

Curriculum Vitae