Poicaré, in his text The Value of the Sciences, writes "The only objective reality is the relations between things from which universal harmony results." Furthermore: "All that is not thought is absolute nothing." And finally: “Thought is but a flash is everything. (…) A theory amuses; two theories can pass. A thousand theories, all built on the same model, make you nauseous.
The middle ages, then, should not be understood as the dark, homogeneous, symmetrical passing without certain flashes of creativity that led humanity to lay the foundations for the further development of the realm of the “Enlightenment”. Methodological conceptions to find a vision of the philosophical, where they used processes such as “the summa, which were already handled by the rabbis: of two truths, the best is the third. In other words, when one concept meets another, instead of rejecting it, it enriches itself ”(Angel, 1999: 3), they qualitatively demonstrate how history gradually progresses in the process of mutation from the stage of myths to the stage of logos, managing to demarcate a rupture and a paradigm shift in the ways of seeing the progress and development of society.
Within all the dissimilar historical traces that the Middle Ages entail, the 12th century, it is characterized by marking the first differential and free journey of this stage of social evolution. The West wakes up from that long dream of darkness, the economy is reborn, the urban regime is reconstituted, customs are refined and; the royal powers fight the religious powers, envisioning the advent of a more secular world. They are the ferments of a new ontological conception that would have its objectification in the period of the illustration. The explanation of its genesis is very complex and is crossed by multiple factors; On the one hand, it is not centered as in the great empires by the absolutist monarchy, its flourishing also obeys the influence and impulse of external conditions and internal spontaneities.As Antonio Caballero expresses when referring to this period,
- Medieval Cities as Substitutes for State Power
In some European regions, but with greater singularity in Italy, the old Roman vertical and imperial regime of concentration of power, is underpinned by economic power as a building and cohesive element of the urban regime. It is in this framework where the city acquires a substantive dimension, as the axis of the development of commerce and as a fracturing of feudal and stately customs and conceptions. The cities, then, are a redoubt or niche of freedom, where the new imaginary begin to cook; to redefine social stratification, with the appearance of artisans and merchants; that have their meeting place in the cities, constituted as mediators of the interaction of the commercial flourishing.
With the constitution of city-states, substantial changes are generated in the system of commerce and production. At the same time, important transformations take place in the cultural sphere: In the perception that man elaborates of the extra-subjective world; in a greater autonomy of being; in the construction of an ontology more freed from extraworldly prejudices; in short, in the possibility of relativizing the explanation of the abstract phenomena of reality. As Antonio Caballero puts it… “In that 15th century Italy in which, for the first time since the fall of the Roman Empire, there were men capable of reading without moving their lips, reading was not a sin against the spirit. Man had been freed from the tyranny of God ”(Caballero, 2000: 58).
And, later when referring to this journey of lucidity he argues:
This mutation obeys the centrality that nature acquires, as a reference to find in it the arguments to build a rational and material explanation for the riddles, unknowns, uncertainty and inconsistencies of a complex world and increasingly insinuating to be thought from the novel., not from the staticity and from the Parmenidean conception of the immutability of being.
2.1.2. Contributions of the Middle Ages to Accounting
The contest that brings the middle ages to the development of accounting is of great importance. The first empirical bases are beginning to consolidate, which will later base the real object of accounting, that is, the symbolic mediation of commercial transactions that objectify the situational state of the economic entity's heritage. Thanks to the practice of doing, devoid of rigorous theoretical elaborations, the conditions are created for the emergence of methodological recording structures such as single entry and later double entry, which will revolutionize the logical structure of accounting and will be an exceptional catalyst for development. of the business and economic structures of modern society. It should also be considered that the company develops structural forms for its operation,where double entry accounting occupies a place of exceptionality. In fact, some scholars have come to attribute the greatest influence on the rise of capitalism to developments in accounting.
Outside of any conceptual consideration, that given the historical circumstances the accounting was not obliged to possess, the truth is that, this era involves the ferments that will have to configure the procedures and methods that will respond to the increasingly complex requirements of a society in permanent mutation and innovation.
On the other hand, in this framework, accounting acquires “social citizenship”, at least as guarantor of matters pertaining to the registration verifiability of a still rudimentary economy, based mainly on commercial relationships. Also in the Middle Ages, institutions such as the collective society were created and perfected; the bill of exchange; business records; the use of company names that define the legal status of accounting entities; commission, transport, insurance, deposit contracts; the largest banking operations, etc.
During this period, the only thing that was not there was a scientific contribution because it is an essentially customary practice, created and applied by the commercial dynamics, this circumstance of necessity historically delayed the progress and disciplinary progression of accounting, although it provided materials and invaluable elements for further qualification.
- Background of the Business Economy Merchants and Craftsmen, as Fracturers of the Established Order
Towards the beginning of the high Middle Ages, the ancient merchant class had eroded at the dawn of feudalism, due to the lack of trade routes and the undoubted dominance of Islam in the Mediterranean and of the Normans in the North Seas, whose hegemonic influence marked the disappearance of the circulation and mobility of resources and with it the class of merchants and the urban population. Throughout the high middle ages, economic life is confined to feudal production; that is to say, the exploitation of agriculture and the products of work constitute satisfiers of direct consumption. The rebirth of the European traffic, the embryonic appearance of a new class of merchants, with political personality and citizenship card, is explained by the opening of commercial roads and routes,that slowly but gradually fracture the rudimentary and insular economy of feudal society. This new class of merchants, directs and directs economic development and is sustained by a communal organization that is based in an urban society with political expression, where they coexist - especially in Italy - with the feudal nobility and with an increasingly growing mass of manual workers who gradually become artisans free of the servile ties.where they coexist - especially in Italy - with the feudal nobility and with an ever increasing mass of manual workers who, gradually, become free artisans of servile ties.where they coexist - especially in Italy - with the feudal nobility and with an ever increasing mass of manual workers who, gradually, become free artisans of servile ties.
This economic system in emergency, gravitates on two vectors: the artisan's workshop and the merchant's warehouse, which constitutes a mediator of capital accumulation. In the medieval city, the most characteristic ferments and traits are born, which will be characteristic of the contemporary capitalist system; but that they do not achieve their full materialization in the political-economic dimension, by the authority reserved to the empire and the church, both structures constituted as supporters of the status quo, which resists the transformation of a society that breaks through mobilizing energy and demanding new spaces for their material and spiritual realization.
2.2.2. Commercial Development and the Ferments of Accounting Qualification
Faced with the lack of an authority to represent the new institutionality, the cities gradually assumed the economic and social role and functions that are reserved exclusively for the State; without ignoring, furthermore, that this new configuration of power is organized for eminently business purposes. During this time, the development of trade gave Italian cities certain comparative advantages, in terms of the instrumentalization of accounting: Pisa, Genoa and Venice, were, in their order, from the economic point of view the cities with the greatest commercial influence., with which, at the same time, accounting needs to be recontextualized and reconceptualized, to respond to new business scenarios. These transformations produce profound changes in conception; at work, in knowing,in technique, culture and forms of representation and social and business organization; for example, it is in this section, where the “commenda” develops and in its modern sense, representative institutions and figures appear for accounting, such as the collective and limited partnerships; the bill of exchange, a different conception of banking, accounting books, new forms of recording economic information, the theory of accounts, and the legal unit of the commercial entity is affirmed, in the case of accounting, the accounting entity or economic entity.like the collective and limited partnership; the bill of exchange, a different conception of banking, accounting books, new forms of recording economic information, the theory of accounts, and the legal unit of the commercial entity is affirmed, in the case of accounting, the accounting entity or economic entity.like the collective and limited partnership; the bill of exchange, a different conception of banking, accounting books, new forms of recording economic information, the theory of accounts, and the legal unit of the commercial entity is affirmed, in the case of accounting, the accounting entity or economic entity.
Likewise, once a practice such as accounting is institutionalized, tools are required for its social reproduction and, for that reason, a series of formal institutions are born concomitantly, committed not only to the operation and strengthening of the business process, but also to appropriation and massification of an instructional structure that guarantees the spatial-temporal survival of practices and activities related to the accounting entity, that is, the training of replicating agents of the accounting information model, not otherwise can be explained as in Venice it worked, “at that time, integrated, a building for storage and sale of goods, a stock exchange, a bank, a place of accommodation.This institution was also a mercantile school where the commercial class studied and was formed and the children of the German bourgeois came to learn grammar, calculation, bookkeeping and business practice ”(Rincón, 1984: 10).
These phenomena show a relative correlational symmetry between the accounting system and the socioeconomic environment in which it operates, and it is precisely in this necessary relationship that concepts such as the "accounting entity" begin to take shape, which will later connote different meanings, depending on the lens through which they are observed and the particular or general interests they represent. Thus, for example, for Jorge Tua Pereda, "accounting can handle very different definitions of the entity or, more specifically, of the company, from those that conceive the latter at the exclusive service of the owners, to those that define the framework of social responsibility in front of all the concurrent estates and interested in their activity ”(Tua, sf: 23). Whether you like it or not, it is imperative to accept that not only this concept,but many others, which later acquire relevance in accounting regulations, are struck at the dawn of the development of big capital.
- Globalization: An Approach to Analysis from Braudelian Historical Temporalities
Addressing the issue of the origin of economic globalization, it is necessary to trace, even in a very brief synthesis, how the business economy is modernly organized and what the dynamics it projects externally, especially in the shaping of the global market.
As Braudel puts it well, it is essential to situate the analysis of social life from different observation points that involve spatiality, temporality, social orders and hierarchies. Following the conceptual category of temporality, suggests Braudel, consider the evolution of history in three speeds of time: A short-term interval (time of the chronicle and journalism); another in the medium term, where historical mutations occur through cycles, movements and "slow but perceptible rhythms" and; a long-term perspective - the long one lasts - in which change occurs with "a slower cadence that, on occasions, borders on inertia" and in which deeply implanted structures of social life that last through the centuries are studied.
2.3.1. La Internacionalización del Comercio Medieval: Primera Expresión de la “Globalización”
From the perspective of the - Longue durée - the globalization process traces its origins to medieval Italy, which was the center of commercial flourishing. Also in other latitudes important poles of mercantile development are focused, where the existence of similar institutions and organizations is required, which aim to create the foundations of the contemporary capitalist system. Just to name a few examples: The Lombards and the Jews monopolized the banking business in Europe; In Latin countries, like the Germanic countries and England, the liberties of the cities are affirmed and the rise of the bourgeoisie that tends to become a class "for itself", owner of its own destiny, without ties and ties that the condition.
Apart from medieval Italy, constituted in the center of the commercial flourishing, also in other latitudes important poles of mercantile development are focused, where the existence of similar institutions and organizations is needed, which aim to create the foundations of the contemporary capitalist system. Just to name a few examples: The Lombards and the Jews monopolized the banking business in Europe; In the Latin countries, like the Germanic countries and England, the liberties of the cities are affirmed and the rise of the bourgeoisie that tends to become a class "for itself", owner of its own destiny, without ties and ties that the condition. This explains why this new emergency class is organized corporately in professional merchant associations,that they agree on pacts that allow them room for maneuver in a trade that begins to have dimensions that go beyond the borders of what is strictly local or national; fair courts, land and maritime trade courts are created; etc., phenomena that show substantial changes in the mobility of capital and consequently the redefinition of the spaces of the world.
Disregarding political and religious analysis, the organization of the crusades contributed decisively to expanding the scope of trade towards the eastern world; in the same way, apart from European civilization, the Jews who almost monopolized the banking business in Europe, as well as the Arabs who helped to boost trade with the peoples of the Mediterranean, were important actors in the emergence of the power based on business success and speculation climate, where the "fabulous magic of capitalism" finds its unsuspected launch pad.
Figuratively, the emergence of the new business ethic can be drawn as follows, “When William Shakespeare wrote The Merchant of Venice he managed to unite the capitalist personality and its environment in its classical forms. In fact, the insightful playwright focused his attention on the key to capitalist business relations: the sanctity of the contract. It should be questioned that the Jews were the typical merchants of Venice, but in any case the author united two traditional reputations: that of Venice, as the largest of the mercantile states, and that of the Jew, as an implacable merchant ”(Cox, 1972: 53).
This panorama clearly demarcates that since its interweaving in the framework of economic relations, capitalism as a system harbored within it the irremediable desire to extend its influence as a market economy to all ends and to become a force of a planetary nature.
2.3.2. The Changing Environments and the Accounting Correlate
Following the line of analysis proposed, where socioeconomic changes determine accounting progress, it is appropriate to infer that the exercise and qualification of the instruments of registration and management of accounting information appears not as a national requirement of a State, nor as a uniform system elaborated by several States; but as a body of customs and practices of a "social class": The merchants, who gradually shared some references, in terms of business mentality, desires and needs. This type of "imagined communities", even of different nationalities, is outlining a new accounting task, which, although limited in its conceptual development, was intended to become a tool to improve the operating and instrumental systems for managing business information.
However, the evolution of accounting should not be seen with a synchronous vision of mercantile development, but with a diachronic perspective that shows the interaction of different conjugate variables in the economic relations of the time.
On the other hand, it is the capitalist company that creates the objective and subjective conditions, to start talking about accounting as a discipline that provides answers, in terms of measurement of economic information, of the different units involved in the development of the system. production capitalist. In a first stage, as a contributing factor and promoter of mercantile development; later as promoter of the industrial revolution and; finally as a tool and fundamental support of the financial capital society. Professor Fernandez Pirla, argues referring to this aspect:
With the modern age a period of radical transformations and changes began in the spheres of the economic, political, social and spiritual. Modernization, understood as the transformation of the material environment, is reflected, for the particular case of accounting, in the discovery of big business, where its scope of action acquires overtones of globality; trade passes from Europe to America; from the city as a redoubt of power, the concept of nation is passed; from concern for the productivity of money one moves to speculation; from the supremacy of the noble and chivalrous, a transit is made towards the triumph of merchandise and wealth as centralizing power; the union and family notion becomes a business notion;From agricultural production, industry and commerce predominate, evolving the concept of property and business. The chivalric kingdom of the nobility and the spiritual leadership of the church is succeeded by the growing influence of the bourgeoisie which, according to Karl Marx, In the modern era that capital inaugurates, a new man emerges, with a spirit of risk, moved by the unlimited appetite for profit, wealth, and the perverse hallucination by the infinite fruition of money. And this new imaginary is justified in the same way by the construction of an ethical rationality, enthroned with the supreme cult of reason and the immeasurable desire for material progress, which will cause indiscriminate modernization, which will ultimately lead to a growing process. of man's alienation from his natural and cultural environment; Miguel Giusti, poses referring to the logic of morality, built by the moderns, 2.4.1. The Rationality of Capitalism and the Change of the Accounting Model
Primal capitalism, conceptually supported by the Smitian theory of economic liberalism, which had its greatest flourishing in the first half of the 19th century, gradually and inevitably transformed its structure, to such an extent that the importance of the consumer as a determining factor and potential generator of Productive demands, with the development of financial capitalism, was modified substantially or in the most optimal of analyzes relegated to the background. The free play of inter-company competition, brought with it the elimination of the weakest in the market, making this fact, paradoxically, a factor of business renewal and at the same time of concentration and centralization of capital.It is this immense power incubated by the influence of capital that resizes the productive capacity of companies and enhances the mobility of productive resources; the more the economy advances, the more optimal should be the use of capital.
In this historical cycle conventionally located in the decade of the 70s. In the 19th century, capitalism arose from the large productive units that went beyond the national sphere and broke any boundary of national borders. Technical qualification in companies delivers better and higher production volumes; economies of scale lower costs; the supply of products increases as a result of the "culture" of consumerism that multiplies the range of superfluous consumption and implements production standards, all this coupled with the insufficiency of metropolitan markets that fail to absorb all of production, gives rise to the multinationality. Francisco Errasti, referring to this topic, argues:
- Exporting part of its production abroad, which is undoubtedly the easiest mode of penetration. Produce in the foreign market itself, transferring the manufacturing license to a local company. Install official subsidiary companies abroad. It is the most consistent mode of penetration. "
In modern society and basically in the period of the industrial revolution, the accounting paradigm varies towards the exercise of control, no longer exclusively referring to property, but rather to the rationality of productivity, yield and efficiency of capital, while Laws inherent to the capitalist system suppose minimum costs and maximum utility. It then begins to develop the concept of managerial accounting, as a symbolic tool for representing new business realities. “Business managers in the early 1800s had ample freedom to select accounting methods; each company could establish, without restrictions, the rules on asset valuation and profit determination.The exaggerated financial information reflected the spirit of entrepreneurs in rapid industrialization and economic expansion and produced short-term advantages for companies (Chatfield, 1988: 18).
2.4.2 The Globalization and Globalization of Capital and the Manifestations of Perverse Extraterritoriality
Furthermore, as María Teresa Uribe indicates, "globalization and growing interconnection through markets have called into question the nation-state model from which the entire process of economic modernization and political modernity of the last centuries developed" (Uribe, 1996: 85). There is a great difference between the trade routes that characterized the mercantile and free trade period and the scope of the imperial system inaugurated with the advent of the international monopoly, where the global structure of production and exchange goes beyond the control of the nation-state.. The web of transnational relations and networks of interaction and communication transcends national societies and evades the regulations and normativities of national states. While in the 18th century and much of the 19th century,trade routes were mediated by simple networks of interaction, the contemporary global order is configured as a system that addresses a multiplicity of forms of transaction, which link societies in highly complex ways that virtually end territorial limits as barriers or obstacles to socio-economic activities and relationships, thus creating a world of infinite uncertainties. National markets lose their functionality; under the influence of the global, they are fused, rather than tied to the transnationalizing influx.that link societies in highly complex ways that virtually end territorial limits as barriers or obstacles to socio-economic activities and relationships, thus creating a world of infinite uncertainties. National markets lose their functionality; under the influence of the global, they are fused, rather than tied to the transnationalizing influx.that link societies in highly complex ways that virtually end territorial limits as barriers or obstacles to socio-economic activities and relationships, thus creating a world of infinite uncertainties. National markets lose their functionality; under the influence of the global, they are fused, rather than tied to the transnationalizing influx.
Obviously, transnational penetration does not occur symmetrically, indifferently and homogeneously in all recipient countries. It depends on the characteristics of the sectors, and on the opportunities that the countries may present to these conglomerates. But also, it depends on the profitability conditions offered to the metropolitan capital, except in the case of obtaining strategic resources, where the motivations imply guidelines of another order.
Now, the influence of the transnational company is not limited to the exclusive domain of its capital and its production, as it generally tends to be considered, its influence is present in the entire production chain or network with which it is related. In other words, when viewed in terms of power, its coverage is not limited by the concept of legal ownership of the company, since its significance covers a much broader scope of action where it can influence the decisions of the other sectors in which it participates in. reason for its centralizing power. This form of induction of decisions is an extension of the economic property that these corporations exercise beyond what the legally considered property fees allow.
It could be said then, that the most outstanding phenomenon of today is the prevalence of shared sovereignty, where the privilege of this is borne by transnational organizations, vr.gr., the World Trade Organization is the first organism to establish international rules and sanctions. In this context, of a unipolar world, the warlike actions that take place are the result of the submission of the States to the logic and rules of the game implemented by the structures of international power.
This phenomenon of shared sovereignty makes the concept of the nation-state, in the sociopolitical and classic sense of the term, inevitably tends to be substantially modified, which does not mean, as some analysts proclaim, the end of the State, but rather the mutation or transformation of the idea of sovereignty, as the role of States and, especially those located in the third world, will be less and less clothed in a certain degree of sovereignty that enables them to interlocute at the international level, in a world where survival depends on the ability and capacity to build networks.Today the urgent obligation of the States resides in the possibility of joining international networks that guarantee them to play with certain levels of autonomy and real options for dialogue and financial and commercial agreement. The enormous challenge is to invent a kind of "democracy of globalization", which means moving towards the formation of an omnipotent and omnipresent super state, like the one that until now is being sold from the perspective of neoliberal theories.
The informational economy has its capital support in productivity that is closely linked to competitiveness and, in this sense, the technological infrastructure creates an added value fundamentally related to the capacity for the rapid process of information processing and concomitantly with the generation of knowledge, irreplaceable elements for the competitiveness of the company. Serial production, the Fordist model that for a long time had been the support of production processes, loses reason for being compared to those processes mediated by information networks that are woven through the merger and interconnection of small and medium-sized companies that work for large emporiums; In other words, “the complexity of today's economy is that the economic unit is the project, not the company.The latter is the unit of management and ownership, but the unit of action is a business project made up of pieces of companies of different types that are constantly connecting and disconnecting ”(Castells, 1999: 7).
This archipelago of companies linked as Siamese to large centralized capital emporiums, require for their functionality high levels of flexibility, decentralization and mobility; These factors make it possible, from the monopolistic perspective, to enjoy higher profitability ceilings, regardless of where the small or medium business units constituting the network may settle. In this sense, capital does not have nationality, hence the tendency towards fragility and vulnerability of peripheral economies, with respect to the preponderance of the hegemonic countries.
On the other hand, the process of economic globalization is enthroned with the spectacular advancement of communication technologies, which enable the circulation of capital with spaces of freedom throughout the world, which does not imply that globalization is a symmetrical and homogeneous process, in where the world is in a kind of "undifferentiated globe". On the contrary, “the strategically central activities of that economy have a globalized nucleus in the sense that it works as a unit throughout the planet, on a daily basis. The most important of these activities is that of the financial market ”(Castells, 1999: 8).
In this entornal framework, what once constituted control of control has ceased to be in force, like the generally accepted accounting principles, today converted into international standards, while these, in Bachelardian terms, constitute epistemological obstacles that hatch the efforts of torization and consolidation of rigorous positions that structure a strong conceptual framework that accounts for and responds to the innumerable problems derived from the information society. The concern for productivity and competitiveness, enhanced today by the ability to process information and generate knowledge, exceed the problem of measurement, the central axis of the control model, to move to other scenarios such as decision-making schemes in the present time.that distort or falsify the informative delay mounted on typical schemes of an accounting structured for the unique and unavoidable truth; meanwhile, as Castells puts it, 3.- Basic Bibliography
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- See BS Yamey, "The Science of Accounting in the Development of Capitalism". In: Economic History Magazine, vol. I. No. 2-3. London 1949, pgs. 99-113. The “commenda” existed in antiquity, but its real dimension emerged in the Middle Ages and basically consisted of the association of an anonymous capitalist with a merchant who acted on its behalf, a fact that gave it the guarantee of reserving part of the profit of the capitalist, in other words, was the symbiosis between capital and labor. On this subject Professor JM Fernández Pirla, argues “The account is an accounting creation that aims to present and measure the economic, legal and administrative processes that take place in the field of business economics in order to understand the true economic reality of it. "For greater clarity, his work can be consulted. Economic Theory of Accounting. ICE editions. Ninth edition. Spain 1977, in its chapters III - IV - V. Fernad Braudel, a significant member of the Annales school, states that in history there are dozens and even hundreds of different times, an attempt to classify this enormous mass of temporalities, they are grouped by this author under a triple schematization of time: The short duration, the conjunctural or average time and, the time of the structures or called long duration. Three times, which refer to realities analyzed by the social sciences or by history. Temporality of short duration, which deals with the rhythm of daily events, the story of the chronicle and journalism, the time of episodic history;the medium-term temporality, which leads to the analysis of the different economic, political, cultural and social situations, in reference to the recurrence of phenomena, events and characteristics of different human generations and; long-term time, which finally deals with processes and structures with a journey of more than a century, where persistent realities are analyzed that effectively make their presence felt in the evolution of human processes (Braudel, 1984). The nation-state, according to Alain Lipietz, is conceived as a community of individuals bound by a social contract, it develops with the generation of mercantile practices. Commercial law and the wage relationship are identified, institutionalized within this framework, in the shadow of state sovereignty.It is at the level of the nation-state where social contradictions are regulated and, therefore, where the coherence of true regimes of accumulation is gradually consolidated.
