. . . . . "Il est d\u2019usage de faire remonter l'histoire de la comptabilit\u00E9 \u00E0 1494 le premier \u00E9crit th\u00E9orique sur la comptabilit\u00E9. Dans son ouvrage de math\u00E9matiques, Summa de arithmetica, geometria, de proportioni et de proportionalita publi\u00E9 \u00E0 Venise, le moine Luca Pacioli d\u00E9crit le m\u00E9canisme de l\u2019enregistrement en partie double. Jusqu\u2019au XXe si\u00E8cle, les \u00E9crits comptables sont rest\u00E9s essentiellement des ouvrages techniques ou p\u00E9dagogiques. L\u2019av\u00E8nement de la soci\u00E9t\u00E9 industrielle et le d\u00E9veloppement des soci\u00E9t\u00E9s par action \u00E0 la fin du XIXe si\u00E8cle ont conduit les outils comptables \u00E0 \u00E9voluer."@fr . . . . . . . . . . . . . . "A hist\u00F3ria da contabilidade principia com o homem primitivo inventariando seus rebanhos com a finalidade de medir sua riqueza e a varia\u00E7\u00E3o desta ao longo do tempo. Com o tempo, foram sendo aperfei\u00E7oadas as t\u00E9cnicas primitivas de registro cont\u00E1bil. Nesse campo, destaca-se o trabalho do historiador italiano Federigo Melis, que, em 1950, publicou a sua Storia della Ragioneria. Essa obra foi muito estudada e divulgada pelo professor Ant\u00F4nio Lopes de S\u00E1 e v\u00E1rios outros autores a partir da segunda metade do s\u00E9culo XX. Antes do eminente professor, havia as obras de Carlos de Carvalho e Francisco D\u00B4\u00C1uria, que produziram v\u00E1rios textos sobre hist\u00F3ria da contabilidade, mas se concentrando mais no per\u00EDodo de e posterior a 1494. Dos trabalhos desses autores, temos a seguinte divis\u00E3o da hist\u00F3ria da contabilidade: \n* Era Antiga - de h\u00E1 8000 anos at\u00E9 1202 \n* Era da Sistematiza\u00E7\u00E3o - de 1202 at\u00E9 1494 \n* Era da Literatura - de 1494 at\u00E9 1840 Assim, 1202 seria um marco devido \u00E0 obra do famoso Leonardo Fibonacci, que ensinou o uso do \u00E1baco e prop\u00F4s a substitui\u00E7\u00E3o dos numerais romanos pelo algarismos indo-ar\u00E1bicos para se efetuar c\u00E1lculos. Em 1494, houve a publica\u00E7\u00E3o do c\u00E9lebre texto de Luca Pacioli sobre o m\u00E9todo das partidas dobradas, enquanto 1840 seria o ano em que surgiria o primeiro trabalho reconhecido pelos mestres como cient\u00EDfico: \"A contabilidade aplicada \u00E0s administra\u00E7\u00F5es privada e p\u00FAblica\", do italiano Francesco Villa."@pt . . . . . . . . . . "44116"^^ . . . . . . . "The history of accounting or accountancy can be traced to ancient civilizations. The early development of accounting dates to ancient Mesopotamia, and is closely related to developments in writing, counting and money and early auditing systems by the ancient Egyptians and Babylonians. By the time of the Roman Empire, the government had access to detailed financial information. The Italian Luca Pacioli, recognized as The Father of accounting and bookkeeping was the first person to publish a work on double-entry bookkeeping, and introduced the field in Italy."@en . . "La historia de contabilidad o contadur\u00EDa abarca miles de a\u00F1os y puede ser observada en las civilizaciones antiguas.\u200B\u200B El concepto de contabilidad se remonta a la Antigua Grecia y Mesopotamia, y est\u00E1 estrechamente relacionado con los avances en la escritura, contar el dinero\u200B\u200B\u200B y en los primeros sistemas de auditor\u00EDa usados por los antiguos egipcios y babilonios. En las \u00E9pocas del Imperio Romano, el gobierno ten\u00EDa acceso a informaci\u00F3n financiera detallada.\u200B\u200B En la India Chanakia escribi\u00F3 un manuscrito similar a un libro de administraci\u00F3n financiera, durante el periodo del Imperio Maurya. Su libro \"Arthashasthra\" contiene algunos aspectos detallados acerca de c\u00F3mo mantener libros de cuentas para un Estado soberano. El italiano Luca Pacioli, reconocido como El Padre de contabilidad y la tenedur\u00EDa de libros fue la primera persona en publicar una obra acerca de la partida doble, e introdujo esta disciplina en Italia.\u200B\u200B La profesi\u00F3n moderna del contador colegiado se origin\u00F3 en Escocia en el siglo XIX. Los contadores a menudo pertenec\u00EDan a las mismas asociaciones que abogados, quienes sol\u00EDan ofrecer servicios de contabilidad a sus clientes. La contabilidad moderna temprana tuvo semejanzas a la que hoy es conocida como contabilidad forense. La contabilidad empez\u00F3 a transformarse en una profesi\u00F3n organizada en el siglo XIX, con \u00F3rganos profesionales locales en Inglaterra que se fusionaron para formar el Instituto de Contadores Colegiados en Inglaterra y Gales en 1880.\u200B\u200B"@es . . . . "Historia de la contabilidad"@es . . . "\u4F1A\u8A08\u53F2"@ja . . . "A hist\u00F3ria da contabilidade principia com o homem primitivo inventariando seus rebanhos com a finalidade de medir sua riqueza e a varia\u00E7\u00E3o desta ao longo do tempo. Com o tempo, foram sendo aperfei\u00E7oadas as t\u00E9cnicas primitivas de registro cont\u00E1bil. Nesse campo, destaca-se o trabalho do historiador italiano Federigo Melis, que, em 1950, publicou a sua Storia della Ragioneria. Essa obra foi muito estudada e divulgada pelo professor Ant\u00F4nio Lopes de S\u00E1 e v\u00E1rios outros autores a partir da segunda metade do s\u00E9culo XX. Antes do eminente professor, havia as obras de Carlos de Carvalho e Francisco D\u00B4\u00C1uria, que produziram v\u00E1rios textos sobre hist\u00F3ria da contabilidade, mas se concentrando mais no per\u00EDodo de e posterior a 1494."@pt . . . . . . . . . . . . . . . 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"D\u011Bjiny \u00FA\u010Detnictv\u00ED jsou tematick\u00E1 oblast d\u011Bjin hospod\u00E1\u0159stv\u00ED, kter\u00E1 se zab\u00FDv\u00E1 historick\u00FDm v\u00FDvojem zp\u016Fsob\u016F z\u00E1znamu ekonomick\u00FDch skute\u010Dnost\u00ED. D\u011Bjiny \u00FA\u010Detnictv\u00ED za\u010D\u00EDnaj\u00ED ji\u017E v prav\u011Bku, kdy se je\u0161t\u011B p\u0159ed vznikem p\u00EDsma nap\u0159\u00EDklad pomoc\u00ED z\u00E1\u0159ez\u016F zaznamen\u00E1valy po\u010Dty kus\u016F dobytka a jin\u00E9ho majetku. Se vznikem p\u00EDsma ve starov\u011Bku se z\u00E1znamy postupn\u011B zdokonalily a anti\u010Dt\u00ED \u0158\u00EDman\u00E9 ji\u017E pou\u017E\u00EDvali syst\u00E9m n\u011Bkolika navz\u00E1jem prov\u00E1zan\u00FDch \u00FA\u010Detn\u00EDch knih. Dal\u0161\u00ED rozvoj p\u0159inesl vznik podvojn\u00E9ho \u00FA\u010Detnictv\u00ED v pozdn\u011B st\u0159edov\u011Bk\u00E9 It\u00E1lii, obchodn\u00ED velmoci t\u00E9 doby. Nejstar\u0161\u00ED syst\u00E9m podvojn\u00E9ho \u00FA\u010Detnictv\u00ED se dochoval z Janova z roku 1340, teoretick\u00E9 z\u00E1klady modern\u00EDho \u00FA\u010Detnictv\u00ED vylo\u017Eil mnich Luca Pacioli roku 1494. Nez\u00E1visle vzniklo podvojn\u00E9 \u00FA\u010Detnictv\u00ED i ve dvou asijsk\u00FDch zem\u00EDch, a sice takzvan\u00E9 \u00FA\u010Detnictv\u00ED dra\u010D\u00ED br\u00E1ny koncem 16"@cs . . . . . "\u062A\u0627\u0631\u064A\u062E \u0627\u0644\u0645\u062D\u0627\u0633\u0628\u0629"@ar . . . . . . . . . . . . "La historia de contabilidad o contadur\u00EDa abarca miles de a\u00F1os y puede ser observada en las civilizaciones antiguas.\u200B\u200B El concepto de contabilidad se remonta a la Antigua Grecia y Mesopotamia, y est\u00E1 estrechamente relacionado con los avances en la escritura, contar el dinero\u200B\u200B\u200B y en los primeros sistemas de auditor\u00EDa usados por los antiguos egipcios y babilonios. En las \u00E9pocas del Imperio Romano, el gobierno ten\u00EDa acceso a informaci\u00F3n financiera detallada.\u200B\u200B"@es . . . . . "D\u011Bjiny \u00FA\u010Detnictv\u00ED jsou tematick\u00E1 oblast d\u011Bjin hospod\u00E1\u0159stv\u00ED, kter\u00E1 se zab\u00FDv\u00E1 historick\u00FDm v\u00FDvojem zp\u016Fsob\u016F z\u00E1znamu ekonomick\u00FDch skute\u010Dnost\u00ED. D\u011Bjiny \u00FA\u010Detnictv\u00ED za\u010D\u00EDnaj\u00ED ji\u017E v prav\u011Bku, kdy se je\u0161t\u011B p\u0159ed vznikem p\u00EDsma nap\u0159\u00EDklad pomoc\u00ED z\u00E1\u0159ez\u016F zaznamen\u00E1valy po\u010Dty kus\u016F dobytka a jin\u00E9ho majetku. Se vznikem p\u00EDsma ve starov\u011Bku se z\u00E1znamy postupn\u011B zdokonalily a anti\u010Dt\u00ED \u0158\u00EDman\u00E9 ji\u017E pou\u017E\u00EDvali syst\u00E9m n\u011Bkolika navz\u00E1jem prov\u00E1zan\u00FDch \u00FA\u010Detn\u00EDch knih. Dal\u0161\u00ED rozvoj p\u0159inesl vznik podvojn\u00E9ho \u00FA\u010Detnictv\u00ED v pozdn\u011B st\u0159edov\u011Bk\u00E9 It\u00E1lii, obchodn\u00ED velmoci t\u00E9 doby. Nejstar\u0161\u00ED syst\u00E9m podvojn\u00E9ho \u00FA\u010Detnictv\u00ED se dochoval z Janova z roku 1340, teoretick\u00E9 z\u00E1klady modern\u00EDho \u00FA\u010Detnictv\u00ED vylo\u017Eil mnich Luca Pacioli roku 1494. Nez\u00E1visle vzniklo podvojn\u00E9 \u00FA\u010Detnictv\u00ED i ve dvou asijsk\u00FDch zem\u00EDch, a sice takzvan\u00E9 \u00FA\u010Detnictv\u00ED dra\u010D\u00ED br\u00E1ny koncem 16. nebo za\u010D\u00E1tkem 17. stolet\u00ED v mingsk\u00E9 \u010C\u00EDn\u011B, nejv\u011Bt\u0161\u00ED a nejbohat\u0161\u00ED ekonomice tehdej\u0161\u00EDho sv\u011Bta, a v Koreji, kde je korejsk\u00FD syst\u00E9m podvojn\u00E9ho \u00FA\u010Dtov\u00E1n\u00ED dolo\u017Een od konce 18. stolet\u00ED. Dal\u0161\u00ED rozvoj nov\u00FDch syst\u00E9m\u016F \u00FA\u010Detnictv\u00ED prob\u00EDhal po cel\u00FD novov\u011Bk a p\u0159inesl vznik \u0159ady zlep\u0161en\u00ED a region\u00E1ln\u00EDch variant \u00FA\u010Detnictv\u00ED. Britsk\u00FD pr\u016Fmysln\u00EDk 18. stolet\u00ED Josiah Wedgwood vytvo\u0159il z\u00E1klady , kter\u00E9 mu umo\u017Enilo sledovat a rozpo\u010D\u00EDt\u00E1vat n\u00E1klady na jednotliv\u00E9 kroky pr\u016Fmyslov\u00E9 v\u00FDroby, a t\u00EDm se stal i objevitelem pojm\u016F jako , \u00FAspory z rozsahu a utopen\u00E9 n\u00E1klady. I v t\u00E9to oblasti n\u00E1sledoval rychl\u00FD rozvoj, nap\u0159\u00EDklad koncern DuPont po\u010D\u00E1tkem 20. stolet\u00ED zavedl nov\u00E9 ukazatele pro ekonomick\u00E9 \u0159\u00EDzen\u00ED podniku a rozpo\u010Dty umo\u017E\u0148uj\u00EDc\u00ED porovn\u00E1v\u00E1n\u00ED skute\u010Dn\u00FDch n\u00E1klad\u016F s pl\u00E1novan\u00FDmi, zat\u00EDmco Ba\u0165ovy z\u00E1vody ve Zl\u00EDn\u011B rozvinuly s podrobn\u011B sestavenou kalkulac\u00ED v\u00FDrobk\u016F vych\u00E1zej\u00EDc\u00ED z po\u017Eadovan\u00E9 . Postupn\u011B se vymezilo t\u00E9\u017E finan\u010Dn\u00ED \u00FA\u010Detnictv\u00ED ur\u010Den\u00E9 pro vlastn\u00EDky kapit\u00E1lu a umo\u017E\u0148uj\u00EDc\u00ED srovn\u00E1vat jednotliv\u00E9 podniky p\u0159i obchodov\u00E1n\u00ED na burz\u00E1ch; proto byla b\u011Bhem 19. stolet\u00ED rozv\u00EDjena spojen\u00E1 s kontrolou nez\u00E1visl\u00FDm auditorem. Na \u00FA\u010Detnictv\u00ED m\u011Bl d\u00E1le siln\u00FD vliv st\u00E1t, vy\u017Eaduj\u00EDc\u00ED dodr\u017Eov\u00E1n\u00ED \u00FA\u010Detn\u00EDch postup\u016F v souvislosti s da\u0148ovou povinnost\u00ED podnik\u016F. St\u00E1t tak\u00E9 pou\u017E\u00EDval \u00FA\u010Detn\u00ED a majetkov\u00E9 z\u00E1znamy pro podchycen\u00ED sv\u00FDch vlastn\u00EDch ekonomick\u00FDch aktivit, nap\u0159\u00EDklad kamer\u00E1ln\u00ED \u00FA\u010Detnictv\u00ED, kter\u00E9 se od konce 15. stolet\u00ED pou\u017E\u00EDvalo v rakousk\u00FDch zem\u00EDch. O mezin\u00E1rodn\u00ED sjednocen\u00ED pravidel \u00FA\u010Detnictv\u00ED usiluj\u00ED organizace jako V\u00FDbor pro tvorbu mezin\u00E1rodn\u00EDch \u00FA\u010Detn\u00EDch standard\u016F, zalo\u017Een\u00FD v roce 1973. B\u011Bhem d\u011Bjin se zdokonalovala tak\u00E9 technika pro veden\u00ED \u00FA\u010Detn\u00EDch z\u00E1znam\u016F a pot\u0159ebn\u00E9 v\u00FDpo\u010Dty. Jednou z nejstar\u0161\u00EDch pom\u016Fcek byl abakus, funguj\u00EDc\u00ED na principu posuvn\u00FDch kor\u00E1lk\u016F, jeho\u017E p\u016Fvod je pravd\u011Bpodobn\u011B byzantsk\u00FD. Prvn\u00ED pro s\u010D\u00EDt\u00E1n\u00ED a od\u010D\u00EDt\u00E1n\u00ED v roce 1642 sestrojil Blaise Pascal. Hromadn\u011B se po\u010D\u00EDtac\u00ED stroje za\u010Daly vyr\u00E1b\u011Bt v 19. stolet\u00ED, prvn\u00EDm z nich byl arithmometr Thomase do Colmara. Kombinac\u00ED psac\u00EDho a po\u010D\u00EDtac\u00EDho stroje vytvo\u0159ila firma Burroughs na konci 19. stolet\u00ED \u00FA\u010Dtovac\u00ED stroj. Od 60. let 20. stolet\u00ED se za\u010Daly pou\u017E\u00EDvat tzv. samo\u010Dinn\u00E9 po\u010D\u00EDta\u010De, tehdy v\u0161ak velmi n\u00E1kladn\u00E9. Osobn\u00ED po\u010D\u00EDta\u010De od konce 70. let 20. stolet\u00ED v\u0161ak byly dostupn\u011Bj\u0161\u00ED a \u00FA\u010Detn\u00ED software p\u0159\u00EDpadn\u011B cel\u00E9 informa\u010Dn\u00ED syst\u00E9my podnik\u016F se staly postupn\u011B normou veden\u00ED \u00FA\u010Detnictv\u00ED."@cs . . . . . "41481285"^^ . . . . . . . . . . . . . . . . . . . . . . . . "\u4F1A\u8A08\u53F2\uFF08\u304B\u3044\u3051\u3044\u3057\uFF09\u3067\u306F\u3001\u4F1A\u8A08\u306E\u6B74\u53F2\u304A\u3088\u3073\u4F1A\u8A08\u3068\u5BC6\u63A5\u306B\u95A2\u4FC2\u304C\u3042\u308B\u5E33\u7C3F\u3084\u7C3F\u8A18\u306E\u6B74\u53F2\u306B\u3064\u3044\u3066\u6271\u3046\u3002\u4F1A\u8A08\u306F\u5229\u76CA\u3092\u5229\u5BB3\u95A2\u4FC2\u8005\u306B\u8AAC\u660E\u3059\u308B\u884C\u70BA\uFF08accounting\uFF09\u3092\u6307\u3057\u3001\u7C3F\u8A18\u306F\u5E33\u7C3F\u306B\u53D6\u5F15\u3092\u8A18\u9332\u3059\u308B\u884C\u70BA\uFF08bookkeeping\uFF09\u3092\u6307\u3059\u3002\u6B74\u53F2\u7684\u306B\u306F\u3001\u4F1A\u8A08\u306F\u8CA1\u306E\u8A18\u9332\u3068\u305D\u308C\u306B\u3082\u3068\u3065\u304F\u7BA1\u7406\u3001\u7C3F\u8A18\u306F\u4F1A\u8A08\u306B\u56FA\u6709\u306E\u8A18\u9332\u30FB\u8A08\u7B97\u7528\u30C4\u30FC\u30EB\u3068\u3082\u3044\u3048\u308B\u3002\u73FE\u5728\u306E\u4F1A\u8A08\u3068\u3044\u3046\u8A9E\u306F\u4F01\u696D\u4F1A\u8A08\u3092\u6307\u3059\u5834\u5408\u304C\u591A\u3044\u304C\u3001\u56FD\u5BB6\u306B\u3064\u3044\u3066\u306E\u8A18\u9332\u3082\u591A\u6570\u304C\u6B8B\u3055\u308C\u3066\u3044\u308B\u3002\u672C\u8A18\u4E8B\u3067\u306F\u53E4\u4EE3\u3092\u542B\u3081\u3066\u56FD\u5BB6\u30FB\u5546\u696D\u7D44\u7E54\u306E\u4F1A\u8A08\u3084\u5BB6\u8A08\u7C3F\u3092\u5BFE\u8C61\u3068\u3059\u308B\u3002"@ja . . . . "History of accounting"@en . . . . . . . . . . . . . . . . . . . . "\u4F1A\u8A08\u53F2\uFF08\u304B\u3044\u3051\u3044\u3057\uFF09\u3067\u306F\u3001\u4F1A\u8A08\u306E\u6B74\u53F2\u304A\u3088\u3073\u4F1A\u8A08\u3068\u5BC6\u63A5\u306B\u95A2\u4FC2\u304C\u3042\u308B\u5E33\u7C3F\u3084\u7C3F\u8A18\u306E\u6B74\u53F2\u306B\u3064\u3044\u3066\u6271\u3046\u3002\u4F1A\u8A08\u306F\u5229\u76CA\u3092\u5229\u5BB3\u95A2\u4FC2\u8005\u306B\u8AAC\u660E\u3059\u308B\u884C\u70BA\uFF08accounting\uFF09\u3092\u6307\u3057\u3001\u7C3F\u8A18\u306F\u5E33\u7C3F\u306B\u53D6\u5F15\u3092\u8A18\u9332\u3059\u308B\u884C\u70BA\uFF08bookkeeping\uFF09\u3092\u6307\u3059\u3002\u6B74\u53F2\u7684\u306B\u306F\u3001\u4F1A\u8A08\u306F\u8CA1\u306E\u8A18\u9332\u3068\u305D\u308C\u306B\u3082\u3068\u3065\u304F\u7BA1\u7406\u3001\u7C3F\u8A18\u306F\u4F1A\u8A08\u306B\u56FA\u6709\u306E\u8A18\u9332\u30FB\u8A08\u7B97\u7528\u30C4\u30FC\u30EB\u3068\u3082\u3044\u3048\u308B\u3002\u73FE\u5728\u306E\u4F1A\u8A08\u3068\u3044\u3046\u8A9E\u306F\u4F01\u696D\u4F1A\u8A08\u3092\u6307\u3059\u5834\u5408\u304C\u591A\u3044\u304C\u3001\u56FD\u5BB6\u306B\u3064\u3044\u3066\u306E\u8A18\u9332\u3082\u591A\u6570\u304C\u6B8B\u3055\u308C\u3066\u3044\u308B\u3002\u672C\u8A18\u4E8B\u3067\u306F\u53E4\u4EE3\u3092\u542B\u3081\u3066\u56FD\u5BB6\u30FB\u5546\u696D\u7D44\u7E54\u306E\u4F1A\u8A08\u3084\u5BB6\u8A08\u7C3F\u3092\u5BFE\u8C61\u3068\u3059\u308B\u3002"@ja . . . "Il est d\u2019usage de faire remonter l'histoire de la comptabilit\u00E9 \u00E0 1494 le premier \u00E9crit th\u00E9orique sur la comptabilit\u00E9. Dans son ouvrage de math\u00E9matiques, Summa de arithmetica, geometria, de proportioni et de proportionalita publi\u00E9 \u00E0 Venise, le moine Luca Pacioli d\u00E9crit le m\u00E9canisme de l\u2019enregistrement en partie double. Jusqu\u2019au XXe si\u00E8cle, les \u00E9crits comptables sont rest\u00E9s essentiellement des ouvrages techniques ou p\u00E9dagogiques. L\u2019av\u00E8nement de la soci\u00E9t\u00E9 industrielle et le d\u00E9veloppement des soci\u00E9t\u00E9s par action \u00E0 la fin du XIXe si\u00E8cle ont conduit les outils comptables \u00E0 \u00E9voluer. En France, la publication du premier plan comptable g\u00E9n\u00E9ral, en 1942, est inspir\u00E9e des nombreux travaux et exp\u00E9riences men\u00E9s durant les d\u00E9cennies pr\u00E9c\u00E9dentes, notamment ceux d\u2019\u00C9mile Rimailho (1928). Elle marque le premier pas de la normalisation comptable fran\u00E7aise. \u00C0 la m\u00EAme \u00E9poque, ce ph\u00E9nom\u00E8ne de normalisation se manifeste \u00E9galement dans les autres pays industrialis\u00E9s."@fr . . . . . 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"1120734735"^^ . . . "D\u011Bjiny \u00FA\u010Detnictv\u00ED"@cs . . . . . "The history of accounting or accountancy can be traced to ancient civilizations. The early development of accounting dates to ancient Mesopotamia, and is closely related to developments in writing, counting and money and early auditing systems by the ancient Egyptians and Babylonians. By the time of the Roman Empire, the government had access to detailed financial information. In India, Chanakya wrote a manuscript similar to a financial management book, during the period of the Mauryan Empire. His book Arthashastra contains few detailed aspects of maintaining books of accounts for a sovereign state. The Italian Luca Pacioli, recognized as The Father of accounting and bookkeeping was the first person to publish a work on double-entry bookkeeping, and introduced the field in Italy. The modern profession of the chartered accountant originated in Scotland in the nineteenth century. Accountants often belonged to the same associations as solicitors, who often offered accounting services to their clients. Early modern accounting had similarities to today's forensic accounting. Accounting began to transition into an organized profession in the nineteenth century, with local professional bodies in England merging to form the Institute of Chartered Accountants in England and Wales in 1880."@en . . . . . . . . . . . . . . . . . "Histoire de la comptabilit\u00E9"@fr . . . . . "Hist\u00F3ria da contabilidade"@pt . . . . . . . . . . . .