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Mucho se ha escrito sobre la aportacion de la Partida Doble al desarrollo economico de Occidente. El presente trabajo pretende presentar un analisis detallado del papel que desempeno la contabilidad en la genesis del capitalismo. La contabilidad, como herramienta de gestion, fue un factor clave en la organizacion comercial. Despues de ofrecer una vision panoramica de la organizacion del comercio en la epoca medieval y de considerar varias acepciones del concepto de partida doble, el estudio concluye que esta fue al mismo tiempo causa y efecto de la transicion de los mercaderes itinerantes a sedentarios. La expansion del comercio y del numero de inversiones en las que un mercader podia estar inmerso a un mismo tiempo creo la necesidad de una integracion y un ordenamiento que, en cierto modo, la Partida Doble exigia y propagaba. Un comercio mas amplio demandaba un sistema gerencial mejor. Ese buen sistema gerencial –la partida doble-, fue un factor decisivo en el incremento comercial. Thousands of pages have been written about the double-entry contribution to the economic development of the Western world. The present paper tries to present a detailed analysis on the role played by Accounting in the genesis of capitalism. Accounting, as a management tool, was a key factor in the commercial organization. After having offered a general view about the organization of commerce in the Medieval era, some double-entry concepts are dealt with. The study concludes that double-entry was at the same time cause and effect of the transition from travelling merchants to resident ones. The expansion of commerce and the number of investments a merchant could be involved in at a time created the need of an integration and an order that, to certain extent, double-entry implied and spread. A bigger commerce demanded a better management system. This managerial system –the double-entry-, was a conclusive factor in the commercial growth.

Las relaciones causales recíprocas del binomio Partida Doble-desarrollo de Occidente: La Teneduría de Libros de los mercaderes medievales