Escolas de contabilidade. Evolução do Pensamento Contábil. Luca Pacioli. Partidas dobradas.

Summary

This video explores the historical evolution of accounting, tracing its development from ancient Egypt and Greece, through the rise of the Medici family in 14th-century Florence, to the major advancements in double-entry bookkeeping by Leonardo da Vinci. It details the emergence of key accounting schools like the Lombard, Personalist, and Control schools, highlighting their contributions to the practice of accounting. The video further covers the rise of standardized practices in the 20th century, including the development of Generally Accepted Accounting Principles (GAAP) in the U.S. and the global harmonization of financial reporting standards through IFRS.

Takeaways

• 😀 Accounting practices date back to 2,000–3,000 BC in ancient Egypt, where clay tokens were used to record property.
• 😀 In ancient Greece, accounting served as a means for government accountability, and in Rome, it was essential for tax collection.
• 😀 The Medici family in Florence, in the 14th century, played a pivotal role in the development of modern accounting, especially through their banking operations.
• 😀 Leonardo da Vinci, working with the Medici family, refined the double-entry bookkeeping method, which became foundational for modern accounting.
• 😀 The 'Conquista School' focused on account recording techniques for money, goods, receivables, payables, profits, and losses.
• 😀 Francesco Villa’s 'Lombard School' in the 19th century emphasized accounting as a tool for financial management and control.
• 😀 The 'Personalist School' introduced the need for separating roles in the company, distinguishing between owners, administrators, workers, and external agents.
• 😀 The 'Controlist School' emphasized the need for validating records and introduced legal frameworks for financial documentation.
• 😀 The 'Neocontist School' focused on the importance of financial statements like assets, liabilities, and equity, and the balance of debits and credits.
• 😀 Globalization led to the creation of International Financial Reporting Standards (IFRS), with countries like Brazil adopting them through the Comitê de Pronunciamentos Contábeis (CPC).

Q & A

What is the origin of accounting, and how did it develop in ancient times?

Accounting's origins date back to around 2,000–3,000 years before Christ in ancient Egypt and Mesopotamia, where simple methods like using clay tablets were used to track goods and manage resources. These early practices evolved over time, serving various functions such as governance in Greece and tax control in Rome.

How did the Medici family contribute to the development of accounting?

The Medici family in 14th-century Florence played a key role in advancing accounting as they operated a bank that required efficient financial control. Their involvement in trade, banking, and patronage of the arts led to the refinement of accounting practices, including the development of double-entry bookkeeping, which was further influenced by figures like Leonardo da Vinci.

What is double-entry bookkeeping, and how did it impact accounting?

Double-entry bookkeeping is a method where every transaction affects at least two accounts—one as a debit and one as a credit—ensuring the accounting equation remains balanced. This method revolutionized accounting by providing a more accurate and organized way to record financial transactions, which became a fundamental practice in modern accounting.

What were the key features of the Conquista School of accounting?

The Conquista School, emerging in Italy, focused on the process of bookkeeping through the use of accounts like money, goods, accounts payable, and accounts receivable. Its primary concern was the technique of recording transactions, which laid the foundation for systematic accounting practices.

How did the Lombard School view the role of accounting?

The Lombard School, emerging in the 19th century, emphasized accounting as a crucial tool for financial management and control within businesses. It introduced the idea that accounting was essential for the administration of both private and public enterprises.

What was the focus of the Personalist School of accounting?

The Personalist School, also from the 19th century, focused on the separation of roles within a company. It advocated for clear distinctions between owners, administrators, and other stakeholders such as suppliers and clients, with accounts being opened in the names of these entities to provide transparency and accountability.

What is the significance of the Controlist School in accounting history?

The Controlist School, developed in the late 19th century, viewed accounting as a tool for economic control. It emphasized the importance of accurate record-keeping and validation of transactions, leading to the creation of fiscal books. It also stressed that accounting information should help in analyzing past management and forecasting future decisions.

How did the Neocontist School contribute to the understanding of balance sheets?

The Neocontist School, emerging in the early 20th century, focused on the reflection of asset and liability values in accounting. It introduced a deeper understanding of balance sheets, differentiating between 'permutative facts' (those that affect both assets and liabilities) and 'modifying facts' (which change values within the accounts).

What was the perspective of the Agendaist School on accounting?

The Agendaist School, which emerged in the early 20th century, viewed a company as an integrated whole, where management, organization, and accounting were interconnected. This school emphasized that accounting should track the results of management and be used to analyze a company's performance and that of its leaders.

How did the Patrimonialist School impact the classification of accounting?

The Patrimonialist School, which emerged in the early 20th century, introduced the classification of accounting into three branches: static patrimonial (focused on the state of assets), dynamic patrimonial (tracking changes over time), and patrimonial revelation (disclosing information about a company's financial situation). This helped in structuring accounting practices around a company's assets.

What role did the United States play in the development of accounting standards?

In the United States, the need for standardized accounting practices became more pronounced after the 1929 stock market crash. This led to the development of Generally Accepted Accounting Principles (GAAP), which established a formal framework for accounting practices, influencing both national and global financial reporting.

What is the significance of international accounting standards, and how were they developed?

International accounting standards, such as the International Financial Reporting Standards (IFRS), were developed to harmonize accounting practices globally, ensuring that financial statements are consistent and comparable across countries. These standards are maintained by the International Accounting Standards Board (IASB) and are widely adopted to facilitate global trade and investment.