El olvido de un sistema de cálculo de costes andalusí (primer tercio del siglo XIII)

Abstract

This paper contributes to the knowledge of the historical heritage of accounting of Al-Andalus. In particular, a study is made of a cost calculation system for establishing pricing in the Book of Good Governance by the Souk of Málaga, that was written in the first third of the 13th century by Al-Saqati. These calculations were used to set retail prices. The study provides evidence on the forgetting of these cost calculations in the Middle AgeS and analyzes the causes of the failure to transmit this knowledge to the Christian kingdoms of the Iberian Peninsula. The paper contributes both to the literature on Accounting History, dealing with a case related to a rarely studied spatial and temporal context, such as Al-Andalus in 13th century, as well as to the study of mechanisms of transfer of accounting technology. It is presented as a case in which the factors identified in the literature as inhibitors of these mechanisms had made it very difficult for the transmission of accounting concepts.