La Nobleza de La Contabilidad

 

W`ivgrsinhn ngc vhccg sgng Rhcdirh Jhmucthn ng mig`mihs ng ch Hndi`istrhmiý` Rrkerhdh hmhnédimk ng Mk`thnuräh Rüocimh Rhcdirh @kvigdorg ng ?285  H``y Dg Dgcissh cissh Erugsk Erugsk Ek`zècgz Ek`zècgz Mýniek 877>:62

CH @KOCG\H NG CH MK@^HOICINHN R_K^KMKCK ?

Gstg tgxtk fh sink mk`mgoink h phrtir ngc pg`shdig`tk ngc prkjgskr Egrfhrn E. Dugccgr 8, hutkr ng ch mk`jgrg`mih, Ch @kocgzh ng ch Mk`thoicinhn , gc muhc skstig`g qug ch mk`thoicinhn fh mk`triouink nurh`tg siecks th`tk h ch nismipci`h mkdk h ch prkjgsiý`, prkjgsiý `, pugs si ésth `k prknulgrh prknulgrh u` og`gjimik og`gjimik skmihc `hmik`hc `hmik`hc `gtk, citgrhcdg`tg citgrhcdg`tg fhoräh sink supridinh ngsng fhmg tigdpk. G` gstg sg`tink, Dugccgr gstrumturh su mk`tg`ink g` muhtrk phrtgs1 g` pridgr cuehr gxpk`g ch –`kocgzh kocieh— qug fh` nglhnk fgmfks fistýrimks qug fh` dhrmhnk gc prkergsk mk`thocg g` cks üctidks 857 høks, h mk`ti`uhmiý` pu`tuhcizh chs nijgrg`tgs jkrdhs ng mýdk ch mk`thoicinhn fh mk`triouink h ch gvkcumiý` ngc mk`kmidig`tk mk`thocg y mýdk fh rgspk`nink h cks mhdoiks ngc g`tkr`k. Ji`hcdg`tg, Ji`hcdg`tg, nglh gxprgsk ch rgchmiý` qug sg fh jkrlhnk g`trg mk`thoicinhn y mucturh ousmh`nk rgspk`ngr mk` ck h`tgrikr hc i`tgrrkeh`tg< »Fhsth ný`ng fgdks ccgehnk g` ch hmuduchmiý` ngc mk`kmidig`tk;  Hsä chs mkshs, mkshs, Dugccgr  Dugccgr ? prkpk`g nigz pu`tks qug fh` mk`triouink g` ch hmuduchmiý` ngcc mk`km ng mk`kmidi idig` g`tk tk mk`tho mk`thocg cg y qug qug gx gxpci pcimh mh` ` ng dh`gr dh`grh h idpcäm idpcämith ith gc i`mrgd i`mrgdg` g`tk tk skstg`ink ngc disdk g` cks üctidks siecks. Mkdk pridgrh dgninh sg rgmk`kmg gc i`imik u`h mk`thoicinhn ng nkocg y su u`h mk`thoicinhn ji`h`mi ji`h `migrh grh sidpcg skjisti skjistimhnh mhnh g i`jkrdhm i`jkrdhmiý` iý` ngg`trhnh egstiý`, egstiý`, gc gvkcumiý` sgeu`nk sgeu`nk hpu`tk kogngm kogngmg g hc hvh`mg g` ch vhckrhmiý` ng hmtivks, sgeuink ng –u` mk`kmidig`tk sidichr kmurrink g`trg ch pridgrh vhckrhmiý` ng ch riqugzh, mhsi tkthcdg`tg ohshnh g` gc pri`mipik ng mhlh, y ch hmtuhc dgnimiý` ngc og`gjimik—. = Ch muhrth prkpksimiý` ng Dugccgr fhmg dg`miý` h ch gvkcumiý` mk`thocg ngsng gc luimik ng ch tgkräh, sgeuinh ng ch ingh nk`ng ngsmriog ch Mk`thoicinhn mkdk u`h nismipci`h hmhnéd hmhnédimh imh qug fky näh gxistg mkdk u`ivgrshc, ch muhc fh ccgvhnk h chs i`stitumik`gs prkerhdhs ng g`sgøh`zh y ng i`vgstiehmiý` mk`thocg. Ch sgxth gving`mih sk` cks mhdoiks prkpugstks g` cks 8

 DWGCCG_, E. Ch `kocgzh ng ch Mk`thoicinhn. Dhnrin< Hskmihmiý` Gsphøkch ng Mk`thoicinhn y  Hndi`istrhmiý`  Hndi`istrhmi ý` ng Gdprgshs. 899>, p. 8>.  Ioän., p. 8: ?

=

 Ioän., p. 85

 

détknk détk nks s phsh phsh`n `nk k ng mk`t mk`tg` g`in inks ks hrit hritdé déti timk mks s hc h`hc h`hcät ätim imk k y prko prkoho hoic icäs ästi timk mk.. Rkstgrikrdg`tg sg gxpk`g skorg ch pksturh nismipci`hr qug hsudg ch mk`thoicinhn, nk`ng ch ohsg ng su `hturhcgzh hskmihnh hc mk`kmidig`tk mk`thocg sg hdpcih, eg`grh`nk eg`grh` nk ng gsth dh`grh u` mhdoik gpistédimk gpistédimk g` ch disdh, hvh`zh`nk hvh`zh`nk ng ck ji`h`mi ji`h `migrk grk h ck egrg`mi egrg`mihc. hc. Rkr gc mk`trhri mk`trhrik, k, gc kmthvk kmthvk pu`tk pu`tk pch`tgh pch`tgh u` mhdoik mhdoik k`tkcýeimk ngsng ch `hturhcgzh ngc shogr mk`thocg, ccgvh`nk h ch mk`thoicinhn h gxpgridg`thrsg ducti, trh`s g i`tgrnismipci`hrdg`tg. Ck qug ngsg`mhng`h mkdk `kvg`h `kvg `h pksturh pksturh g` u`h dirhnh prkspgm prkspgmtiv tivh h ngc mk`kmidi mk`kmidig`t g`tk k mk`thoc mk`thocg g qug g` üctidhs sg i`tgerh h cks sistgdhs ng i`jkrdhmiý` i`jkrdhtizhnks. Rkr ktrh phrtg, gc hutkr > rgshcth ch mk`nimiý` fudh`h, hngdès ng cks gcgdg`tks skmihcgs y mk`tgxtuhcgs mchvgs phrh ch dhnurhmiý` y hmuduchmiý` ngc mk`kmidig`tk mk`thocg. Rkr gcck pch`tgh nigz hreudg`tks ngc pkrqug ch mk`thoicinhn fh sink idpkrt idp krth`t h`tg g phrh phrh ch fudh fudh`in `inhn. hn. G`trg G`trg cks cks muhc muhcgs gs gx gxpk` pk`g< g< Ch krig` krig`thm thmiý` iý` h ck i`tgr`hmik`hc, gc phsk ng hmrggnkrgs hc Dgrmhnk ng mhpithcgs, ch krig`thmiý` hc sgrvimik püocimk, püocimk, dkstrh`nk ch hnhpthoicinhn hnhpthoicinhn mk` gc phsk ng mk`thoicinhn privhnh h mkdgrmihc, ch mk`mig`mih skmihc g` ch nismipci`h ngsng ck qug sg ng`kdi`h mkdk Mk`thoicinhn Zgrng, gc Mhdoik ng g`jkqug ng ch mk`thoicinhn, gc hnigstrhdig`tk hndi hn di`i `ist strh rhti tivk vk (^ (^rh rhi` i`i` i`e) e),, ng ngsh shrr rrkc kcck ck ng `ugv `ugvhs hs fgrr fgrrhd hdig ig`t `ths hs h`hc h`hcät ätim imhs hs,, i`mkrpkrhmiý` ng krng`hnkrgs h ch nismipci`h mk`thocg, tg`siý` gnumhmik`hc, vhckrgs y rkc ngc prkjgsik`hc y g` mk`mcusiý` g`jhtizh g` ch prèmtimh ng ch Mk`thoicinhn hprg`nig`nk h g`tg`ngr h tkcgrhr gc mhdoik. G`tg`nig`nk ch rgchmiý` rgmiprkmh qug tig`g tig `g ch nismi nismipci pci`h `h mk` mk` gc mk`tgx mk`tgxtk tk `k skck skck hm hmhné hnédim dimk k si`k si`k thdoié thdoié` ` muctu mucturh rhc, c, pg`sh`nk ch mucturh mkdk u`h –hostrhmmiý` ng u` mkdpkrthdig`tk mk`mrgtk, pgrk `k ngc prkpik mkdpkrthdig`tk— 7. G` gstg sg`tink "Ch mk`thoicinhn fh mudpcink su "@ko "@ kocg cgzh zh Koci Kocieh eh", ", gs ngmi ngmir, r, fh mu mudp dpci cink nk su koci kocieh ehmi miý` ý` ng sg sgrr fk`k fk`krh rhoc ocg g y : eg`grksh" .

OIOCIKE_HJÄH

Dugccgr, E. Ch `kocgzh ng ch mk`thoicinhn. Dhnrin< Hskmihmiý` Gsphøkch ng Mk`thoicinhn y Hndi`istrhmiý` ng Gdprgshs. 899>. >= p.

 

> 7

:

 Ioän.,

p. ??  Ioän., p. =?  Ioän.,

p. 8>