The libro de caja y manual de cuentas de mercaderes (1590), by Bartolomé Salvador de Solórzano, and the origins of the accounting nomenclature in spanish

DOI: https://doi.org/10.46744/bapl.201902.008
Keywords: 16th Century, Bartolomé Salvador de Solórzano, history of accounting, accounting nomenclature, lexicography, etymology

Abstract

In 1590, through the Madrid press of Pedro de Madrigal, the Libro de caja y manual de cuentas de mercaderes, by Bartolomé Salvador de Solórzano, was published. It is the first accounting treaty written in Spanish, which addresses, for the first time in our language, the double entry system. This paper describes its relationship with the history of Spanish and European accounting. Likewise, the accounting terminology that configures it is analyzed, calling attention to the author’s linguistic concerns. Finally, its status is studied in the fields of Spanish language history and lexicography. This has allowed us to identify not only first documentations, but also loans and certain «phantom» words and meanings that force us to rethink the etymology of some words.

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Author Biography

Mariano Quirós García, Instituto de Lengua, Literatura y Antropología del CSIC

Es científico titular del Instituto de Lengua, Literatura y Antropología, del Centro de Ciencias Humanas y Sociales del CSIC. Sus principales áreas de investigación han sido la mística y la espiritualidad del siglo xvi español, de manera particular, la vida y obra de Francisco de Osuna; la ciencia y la técnica del Renacimiento, con especial interés, en el léxico de la ingeniería, la legislación y el comercio; la génesis del vocabulario económico y del vocabulario geopónico en la España del Siglo de Oro y, por último, la Etimología, la Lexicografía y Lexicología diacrónicas.

Published
2019-12-31
How to Cite
Quirós García, M. (2019). The libro de caja y manual de cuentas de mercaderes (1590), by Bartolomé Salvador de Solórzano, and the origins of the accounting nomenclature in spanish. Boletín de la Academia Peruana de la Lengua, 66(66), 195 - 228. https://doi.org/10.46744/bapl.201902.008
Issue
No 66 (2019): Julio - Diciembre
Section
Articles

Copyright (c) 2019 Mariano Quirós García

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