Evolución del estudio de la contabilidad a través del tiempo desde sus orígenes hasta la actualidad.

Abstract

In the investigative work, the evolution of the study of accounting is presented over time from its origins to the present, considering it excellent to recognize the history of accounting applicability. Currently this discipline is fundamental since it allows to have a clear and concise control of commercial activities, financial resources and monetary funds, likewise it is of equal importance for organizations because it helps them to have a correct management of finances. For this reason, there are various ways of carrying out accounting, however its applicability in ancient times is unknown, in this aspect it was raised as a research question: What is the evolution of the study of accounting over time from its origins to the present day? For which the objective was to analyze the evolution of the study of accounting through literary review and the web for the knowledge of its changes over time. It also consists of a bibliometric methodology that has allowed to identify through the different authors how the progress of the research work on the evolution of accounting has been generated. Concluding that in essence the definition of accounting has not changed, but changes have been generated over time along the path of society in its applicability. Keywords: accounting, origins, evolution, scientific research, accounting science.