Pablo Escobar Gaviria biography
Pablo Emilio Escobar Gaviria, better known as Pablo Escobar, was one of the main protagonists in drug violence in the 1980’s in Colombia, who also joined the violence of the guerrillas, the army, and the paramilitaries. He was very important for his political work and consequent scandal to be the head of the Cartel of Medellin, one of the largest drug cartels in the world. In his eagerness to power, he unleashed the war against the state itself multiplying the aforementioned violence.
Pablo Escobar was born in Ríonegro, Antioquia, on December 1, 1949, and died in Medellín in 1993. His father was a farm administrator and his mother a village teacher, it was a small low middle-class home. Since he was a child he worked in activities such as washing cars, raising cows and helping in markets. But apparently, he worked in more criminal ones like stealing cars or hired thug so at a young age he began his criminal career from small-scale smuggling until he approached marijuana traffic and then cocaine.
The creation of the Medellín Cartel dates back to 1974 when he created a cocaine production and distribution business that grew into an organization dedicated to drug trafficking (and exporting it). In 1976 Escobar was arrested with nineteen kilos of cocaine, but his case was dismissed (when a trial is suspended due to lack of causes that justify the action of justice). While the cartel and drug trafficking grew, Escobar’s fortune became considerable.
Instead of continuing with the archetype of Capo dedicated to illicit activities (who live in anonymity and try to go unnoticed) Escobar was dedicated to build a good man image, as he financed development plans for the suburbs of Medellín and thus he carry out a neighborhood called Medellín sin Tugurios or Pablo Escobar neighborhood, a group of 780 homes for people in need. With the people he won thanks to his social work, he became deputy mayor of the Medellin City Council.
For this time of drug trafficking, he became greedy for power and in his search for it, he began to contribute money in political campaigns so that they overlook the very activity of drug trafficking and had a voice in the important issues of Colombia. In this line, Escobar formed a political group called Civismo en Marcha that was ascribed to the New Liberalism of Galán and in 1982, Pablo Escobar was elected deputy to the parliamentary Jairo Ortega in the Congress of the Republic. Escobar was not the only one to interfere in the highest echelons of power since Carlos Lehder Rivas was also the one who created the National Latino Movement, although he was a well-known drug trafficker.
But Escobar was mistaken in relating his movement to that of Galán because when he learned of his criminal activities (denounced by El Espectador) he expelled him from his movement. Thus ended the political career of Escobar because, although he promoted some other companies and social works together with priests Elías Lopera Cárdenas and Hernán Cuartas, his image remained on the ground.
Thus in 1938 he tried to return to hide and for a long time dodged journalists, Colombian authorities and international agencies (Interpol and DEA).
For what was already indicated, Luis Carlos Galán became the great enemy of the drug traffickers because he was the symbol against them and against the corruption of the politicians. And therefore they initiated a persecution against him and his movement by Escobar and Gonzalo Rodríguez Gacha. All this scandal got the politicians and the Colombian authorities to look at the new problem brought about by the drug trade. Some pages explain some reforms and their relationship with drug trafficking:
“The government of Belisario Betancur (1982-1986) had initiated in 1983 a tax reform with which it was wanted to offer a legislation that gave the possibility of incorporating the so-called “hot money” to the economy of the country; then the possibility of legalizing the drug and its main protagonists had been discussed. All this was put into question.”
Another important factor that shook all this problem was the position of the United States, since being the main consumer of the drug exported wanted to eradicate the entire system (that is why the DEA, administration for drug control, began to handle the related to the capture of Escobar). So, the US requested extradition for drug traffickers as a coercive measure, but the narco-traffickers represented by Escobar said the famous phrase:
“We prefer a grave in Colombia to a cell in the United States.” Pablo Escobar
Although the extradition was not taken into account at the beginning, after the murder of Rodrigo Lara Bonilla, it became a reality because the drug war was declared and in response a wave was unleashed assassinations of leaders, politicians, journalists, presidential candidates and many others with relief at the national level (they were also called the extraditables).
Meanwhile, Escobar became the chief drug trafficker in Colombia, which made him one of the world’s richest men and the country was involved in an unusual violence because drug traffickers came to put car bombs, kidnap, kill and destroy to force the government to abolish extradition. From attacks against the headquarters of the DAS to the murder of Guillermo Cano, director of El Espectador, and the murder of three presidential candidates: Galán (1989), Carlos Pizarro (leader M-19) and Bernardo Jaramillo Ossa (leader Patriotic Union).
Finally, although he turned himself in during the presidency of César Gaviria when he prohibited extradition, he did not stop his criminal activities. Pablo Escobar built his own prison where he lived with all the luxuries he wanted and where he was safe from the state, extradition and other government organizations. When he was in danger of extradition for his null punishment in prison, Escobar alluded to the lack of guarantees of the state and left his prison. After a long time avoiding his capture, on December 2, 1993, at 44 years old, Pablo Escobar was murdered by fifteen police from the Search Block on the roof of his house in the neighborhood of La América in Medellín while trying to flee. He was located because he called his family, which was formed by his wife María Victoria Henao and their two children: Juan Pablo and Manuela.
Escobar has been the protagonist of many movies, series, and books because it went down in history for all the violence, money, extravagances and criminal behaviors (prostitution, pedophilia, and others) that he represented.
Metallica is an American thrash metal band from Los Angeles and based in San Francisco. It is considered one of the leading groups in the subgenre and throughout its 35-year career it has won numerous awards, including 9 Grammys, 2 American Music Awards, 2 MTV awards, 2 Billboard awards, and a star on the Hollywood Walk of Fame.
1980 – Beginnings
The history of the band begins in 1980 when Lars Ulrich, the son of tennis player Torben Ulrich, placed an ad in the magazine Recycler looking for a guitarist for a metal band influenced by the British New Wave of Heavy Metal. James Hetfield responded to the ad and joined Ulrich as the first members of the band. Ron McGovney joined as bassist and Lloyd Grant as lead guitarist. With this first formation, the band recorded its first demo, Hit the Lights, considered one of the first thrash metal songs. However, they soon realized that the lineup was not working and Lloyd was replaced by Dave Mustaine.
Despite the early disastrous performances due to the lack of experience of the members, the band continued and released No Life ’till Leather, showing a more aggressive sound. Additionally, Ron McGovney was replaced by Cliff Burton as bassist and Dave Mustaine was replaced by Kirk Hammett due to his alcohol addiction. Since then, James Hetfield has taken on both the role of rhythm guitarist and singer.
1983 – Release of ‘Kill ‘Em All’
With this new lineup and having Johnny Zazula as their manager, the band released in 1983 Kill ‘Em All, which gained notoriety in the metal scene and sold more than 300,000 copies. After a tour of the United States and a concert in Holland where they reached their largest audience to date, with 5,000 people, the band released the album Ride the Lightening with Megaforce Records in 1984, which received critical acclaim for its melodic sound.
“1991 – Release of the ‘The Black Album'”
After this work, the band released Master of Puppets in 1986 and embarked on a promotional tour that was cut short by an accident in which the bassist Cliff Burton died. After reflecting on their future, the band incorporated Jason Newsted and recorded …And Justice for All, an album with a denser sound that, despite its commercial success and a Grammy nomination, received criticism for being unoriginal and moving away from heavy metal. However, it wouldn’t be until the release of their album Metallica in 1991, known as The Black Album, that they reached great success, selling half a million copies in the first week of sales in the United States and reaching the top of the Billboard chart. This work led to two similar albums, Load in 1996 and ReLoad in 1997, which received negative reviews for their proximity to alternative rock and their distance from traditional heavy metal, disappointing their older fanbase.
“2001 – Documentary, Tours, Awards”
In 2001, Jason Newsted left the band and Metallica struggled to find a suitable replacement for some time. Therefore, they had to record their next album, St. Anger, with their producer Bob Rock playing bass. However, Robert Trujillo soon joined the band’s lineup. Three years later, the documentary Some Kind of Monster was released, which portrays the recording process of the last album and the internal conflicts that the band had with Dave Mustaine. After a tour in 2006 in which they played Master of Puppets again to celebrate its 20th anniversary, and the release of a compilation of their videos titled The Videos, Metallica was inducted into the Rock and Roll Hall of Fame. Later, they released Death Magnetic in 2008 and the conceptual album Lulu in 2011, which was poorly received by their fans. In 2012, the band founded their own record label, Blackened, and performed a concert in Antarctica to raise awareness about polar melting and environmental crisis. In 2016, they released Hardwired… to Self-Destruct. Currently, the band is still active.
Biography of Cleopatra
Cleopatra (69 BC – August 12, 30 BC) was the last Queen of Egypt, belonging to the Ptolemaic dynasty. She was born in Alexandria, Egypt. Her father was Ptolemy XII and her mother was Cleopatra V Tryphena. Cleopatra married her brother Ptolemy XIII, as a strategy to maintain the reign, then they both inherited the throne in 51 BC. Cleopatra is said to have possessed exceptional beauty. Her father was not well-liked by his people as he showed little interest in the problems of the Egyptian people, He was a corrupt ruler who squandered the kingdom’s money on lavish parties.
She was able to maintain her throne thanks to the Roman help she received in exchange for her continuous bribes and promises of various tributes. The Romans supported the king because he promised them easy access to the gold and wealth of Egypt. In each conflict, Rome played the role of arbitrator in the popular uprising, Ptolemy, went to Rome in search of military aid to suppress it. His wife Cleopatra and one of her daughters were left as regents of the country, then his wife died. The Alexandrians placed Queen Berenice IV on the throne and sent a delegation to Rome to arbitrate the conflict between father and daughter.
Soon after, Ptolemy XII was able to defeat the army of Archelaus, second husband of Berenice IV, and was returned to the throne. To ensure power, he had his daughter Berenice executed, it was the year 55 BC. The king died four years later, leaving the throne to his daughter Cleopatra VII Philopator and his son Ptolemy XIII Dionysus II. Cleopatra was the first of this dynasty to learn to speak the Egyptian language; she also learned Greek, Hebrew, Syrian and Aramaic and possibly Latin. She was also educated in literature, music, political science, mathematics, astronomy and medicine.
The situation in Egypt was becoming worse, farmers suffered severe famines, the Egyptian currency was weakening and the slow bureaucracy was hindering recovery: the country was becoming increasingly dependent on Rome. In response, farmers staged uprisings and created bands of outlaws that caused great harm; Additionally, the royal family also did not have good relations. Her younger sister Arsinoe, disagreed with her policy of helping the Romans and wanted to reach the throne. Ptolemy XIII, very young and manipulable, was practically handled by three advisors who forced him to expel his sister from the throne by overthrowing her with a command led by his advisors Potino and Aquilas.
Cleopatra attempted to regain power, gathering a good army for this purpose, although she did not succeed. Soon conflicts broke out between the two brothers and spouses, which led to the overthrow of Cleopatra. However, when the Roman civil wars began: Julius Caesar went to Egypt and helped Cleopatra in the conflict with her brother. During the Alexandrian War, both Pompey and Ptolemy XIII died, and the legendary Alexandria Library was burned.
Cleopatra was first and foremost a solution for Julius Caesar, and also his lover, she tried to use her influence over Caesar to restore Egypt’s hegemony in the Eastern Mediterranean as an ally of Rome; the situation intensified when she had a son with Julius Caesar: Caesarion. When Julius Caesar was assassinated in 44 BC, Cleopatra attempted to seduce his immediate successor: consul Mark Antony. Being allies, they imposed their force in the East, creating a new Hellenistic kingdom that managed to conquer Armenia in 34.
Cleopatra, in addition to being a skilled ruler, was also known for her beauty and intelligence. She was fluent in several languages, including Egyptian, Greek, Hebrew, Syrian, and Aramaic, and was well-educated in literature, music, politics, mathematics, astronomy, and medicine. She used her charm and wit to strategically seduce powerful men in order to maintain control of her kingdom. She had a son, Cesarian, with Julius Caesar and later became the lover of Mark Antony. However, after the defeat of their alliance and the death of Antony, she was captured by Augustus and brought to Rome as a war trophy.
In the face of this situation, Cleopatra had herself bitten by an asp to end her life. Augustus took advantage of the situation to also murder her son Cesarión, thus extinguishing the Ptolemaic dynasty and later annexing Egypt to the Roman Empire. Cleopatra’s life inspired many writers, painters, sculptors and filmmakers. For example, between 1540 and 1905, over 200 plays, five operas and five ballets emerged. Let’s mention some important literary works: Cleopatra and Mark Antony (1606) by William Shakespeare, All for Love (1678) by the Englishman John Dryden and Caesar and Cleopatra (1901) by George Bernard Shaw. Even one of the comics of the popular Asterix the Gaul was dedicated to her.
Cleopatra has been the subject of many paintings and sculptures. Additionally, her life has been depicted in films, such as Cléopâtre (1899) and the famous and controversial 1963 production directed by Joseph L. Mankiewicz: Cleopatra, starring Elizabeth Taylor. Another production, Marco Antonio y Cleopatra was released in 1972. A more recent, less ambitious film was Cleopatra (1999). Later, the British Museum dedicated an exhibition to Cleopatra, sparking an interesting debate about her beauty.
History of Grupo Firme
Grupo Firme is a musical group of Mexican regional music from Tijuana. It was created in 2014 and its members are: Eduin Cazares (leader and vocalist); Joaquín Ruiz (bass guitar); Jhonny Caz (vocalist), Abraham Hernández (second voice); Christian Téllez (bass); Dylan Camacho (accordion); and Fito Rubio (drums). Initially they made themselves known on social networks with some covers and in 2017 they made their debut with their first album Past, Present, Future. In 2018, their first hits, Pídeme, El Roto and Juro Por Dios came out and a year later they became famous with the hit El Amor No Fue Pa’ Mi, among other hits. Currently they are seen as the new fashionable group.
United by their love of music and coming from different parts of Mexico, the seven members of the group met in Tijuana. They grew up and began their careers in this city as members of different groups, although they knew each other from their work in the artistic industry. The founders of the group were Eduin and Joaquín, who coincidentally joined various groups before founding the group in early 2013 or 2014.
Joaquín and Eduin started in the group Reto Sierreño, then moved on to the groups Aventado2 de Tijuana and Los 4 de la frontera, and finally coincidentally joined the group Fuerza Oculta. This last group became, after some changes, the Grupo Firme, although it was initially called Grupo Fuerza. Because many groups had the same name, the members decided to opt for a synonym and chose “Firme”.
This is how Grupo Firme was born, with Eduin as the vocalist and leader, Joaquín on the bass guitar, Abraham and Jhonny as second voice, Christian on the bass, Dylan on the accordion, and Fito on the drums.
With the help of their manager and representative Isael Gutiérrez, who is also the head of the Music VIP Entertainment label, the group took its first steps in bars and events. At the same time, they made themselves known on social networks and other platforms by uploading covers of recognized artists, such as Los Tigres del Norte, José Alfredo Jiménez, Los Tucanes de Tijuana, and others. Often, the group uploaded songs at the request of the public, so they didn’t take long to have their own fanbase.
Grupo Firme: debut and career
In April 2017, after three years of performances and covers on social media, the group released its debut album, “Past, Present, Future”. This album consisted of twelve songs, highlighting “De Sol a Sol”, “Metas Cumplidas”, “Perdóname”, and “El de los Huaraches”. Although the album was not very successful, it managed to make the group known. A few months later, the group returned with “El Barco” (2017), a fifteen-song album with the tracks “El Bueno de Tijuana”, “Dile”, “Gente de Verdad”, and “La Interezada”.
In addition, that year, the group collaborated with Los Buitres de Culiacán Sinaloa on the album “En Vivo Desde Tijuana los Buitrones y los Firmes” (2017). Success finally arrived in 2018 with the singles “Pídeme”, “El Roto”, and “Juro Por Dios”. That year, the group was quite active, releasing singles, collaborations, and making several appearances. They even went to Colombia, where they were well received and recorded their “En Vivo desde Medellín Colombia” (2018). The album, which included the tracks “El Teclas”, “El Peña”, and “El Flaquito”, was quite popular within and outside of Mexico.
The group finally achieved fame in 2019 thanks to the releases of “Me Cansé de Amarte” and the hit “El Amor No Fue Pa’ Mí” (ft. Banda Coloso). Later came the successful “El Muelas”, “En Realidad” with Banda Coloso, “Lujos y Secretos” with Quinto V Imperio, and “Porque Te Quiero” with Luis Alfonso Partida “El Yaki”. They also released that year the singles “Qué Me Vas A Dar Si Vuelvo”, “El Panal”, and “A Ti Te Conviene” with Calibre 50.
The successes continued in 2020. The group began the year by releasing the single “La Estoy Pasando Mal”, and later collaborating with Enigma Norteño on the song “Mi Pretexto de Borracho”. Later they appeared on the single “Yo Diría” by Uziel Payan and collaborated with Marca MP on “El Güero”. In March, “Acábame de Matar” was released and in April they premiered “Quiero Pistear” with Luis Ángel “El Flaco”.
Their second live album, “En Vivo Desde Anaheim, CA”, was released in July of this year, including their biggest hits: “Pídeme”, “Que Me Vas a Dar Si Vuelvo”, “El Roto”, “Descuide”, “Porque Te Quiero”, “El Amor No Fue Pa’ Mí”, among others.
In 2022, the news is released that the band, Grupo Firme, breaks the attendance record with more than 280,000 people in Mexico City’s Zócalo. In this way, this renowned band surpasses the record that belonged to Vicente Fernández, who had 217,000 people. Prior to these last two, Justin Bieber and Shakira had the record, with the attendance of 210,000 people present in the Zócalo.
The history of television
The history of television
The history of television begins in 1884 when Paul Nipkow designs the disc that bears his name. In the search for devices for the transmission of moving images, initially called phototelegraphy, the German Paul Gottlieb Nipkow patented the mechanical disc. However, due to its mechanical characteristics, it presented problems in its effective operation with large sizes and high speeds.
In 1900, the word “television” is born. This term was first used by the Russian scientist Constantin Perskyi in a document read at the first International Congress of Electricity, held in Paris during the Universal Exhibition. It comes from the Greek word “Tele”, which means distance and the Latin “visio”, vision.
In 1923, the American physicist of Russian origin, Vladimir Kosma Zworykin, created the first satisfactory device for capturing images known as the Iconoscope. Later, American radio engineer Philo Taylor Farnsworth invented the image dissector tube, and these two inventions would later mark the beginnings of the electronic television system.
In the same year (1923), the Scottish inventor John Logie Baird, after some inventions and experiments, perfected Nipkow’s disc using selenium cells, and in 1926 invented a mechanical television system incorporating infrared rays to perceive images in the dark. In 1928, experimental transmissions were made by Jenkins from Washington’s W3XK station. John Logie Baird’s system was refined, and that same year he made the first transmission of images across the Atlantic, from London to New York. After achieving these transmissions, in 1929 the BBC (British Broadcast Company) focused on the system developed by John Logie Baird and announced a regular transmission service of images. However, the interest shown in the invention was not very effective, as the BBC did not see a practical and concrete use for the new invention. Official broadcasts began on September 30, 1929, and on December 31, 1930, the first simultaneous transmission of audio and video was made, a milestone in the history of television.
Thus, at the end of the 1920s, the first broadcasts began, but it was only in the 1950s that the system was broadcast worldwide with black and white transmissions.
The BBC, CBS, and NBC in the United States were the first to make public television broadcasts, using mechanical systems. These programs were not broadcast on a regular schedule; it was not until 1936 in England that regular broadcasts were made and in the United States in 1939. All of these broadcasts were interrupted by World War II.
The inventions of Vladimir Kosma Zworykin revolutionized the system, the cathode ray tube and the development of the iconoscope led to the advent of color television and the creative competition to make it a success. Vladimir suggested standardizing the systems that were being developed worldwide, and taking the word of the Russian scientist, the United States created the “National Television System Committee (NTSC)” in 1940, which regulated the manufacturing standards for television mechanisms to make them compatible among different American companies. In 1942, the standardization of the system valid in the United States was achieved.
In the 1970s, a major event occurred that would forever mark the history of television, the advent of color was achieved, and its system quickly improved as technologies advanced and became more and more perfected with more channels and production companies. Starting in the 1980s, satellite television appeared, reaching a wide dispersal worldwide. For Latin America, from 1984, the use by Televisa of the Panamsat satellite for its worldwide transmissions, allows the Spanish signal to cover all five continents.
In the 1990s, signals from television productions and channels from around the world began to be received, giving access to different cultures, economies, customs, and events worldwide through this medium.
This process of positioning television as a means of communication and entertainment throughout its history shows a development with technological advances that has become a very important medium for society and its convergence with other related media. All this has had an impact on the improvement of television operation until today, being comfortable and versatile for all of us. Since 2012, the most popular TVs are 3D and touch with motion sensors.
The World Television Day is celebrated on November 21st in commemoration of the date of the first World Television Forum in 1996 at the United Nations.
The history of accounting
The history of accounting
Accounting originated in ancient times when people needed to keep records and controls of their properties. They had to find a way to record certain arithmetic calculations that were frequently repeated and too complex to keep in their heads. Since the earliest civilizations, rudimentary arithmetic operations were performed, and many of these operations led to the creation of auxiliary elements to count, add, and subtract, etc. taking into account units of time such as the year, months, and days. As an example of these activities, money was created as the only exchange instrument.
The Phoenicians, skilled traders and excellent navigators, from 1,100 BC onwards, were perfecting the accounting systems implemented by the Egyptians, which were gradually disseminated. They were also known as the geniuses of trade in ancient times. It was from the 13th century that the first type of accounting by charges and expenses used by people in finance at the time began.
Throughout history, it has been shown that in ancient Egyptian and Roman times, accounting techniques were used that, in some way, basically constituted records of entries and exits of commercialized products. In Egypt, scribes were responsible for keeping accounts for the pharaohs, as they could record the lands and goods conquered.
In 1458, Benedetto Cotrugli referred to the double-entry system in his book “Della Mercatura Et del Mercante perfecto” where he indicated that every merchant should keep three books: (General, Journal, and Draft). He also suggested the convenience of making an annual balance based on the General book. His main merit was to lay the foundations for Fray Luca Pacioli to develop and perfect the graphic accounting method years later.
In 1494, Fray Luca Pacioli published his first work “Summa de Arithmetica, Geometría, Proportioni et Proportionalitá” (printed in Venice), where he set forth the fundamental principles regarding accounts and books. He explained everything about double-entry and also dealt with the accounting records of merchants. He was considered the father of modern accounting. During the 16th century, the progressive diffusion of double-entry accounting occurred throughout Europe.
Stages in the history of accounting:
The Ancient Age: Where man simply used his ingenuity to provide primitive methods that were recorded on a clay tablet. Since then, the evolution of accounting systems has not stopped its development.
The Middle Ages: From the 6th to the 9th centuries, the “Solidus” gold coin was accepted as the monetary unit, the main means of international transactions, and accounting registration was allowed through this homogeneous measure, achieving notable progress.
The Modern Age: In the early 19th century, the greatest author of his time, Fray Lucas Pacioli, was born, author of the work “TractusXI” where he refers to the double-entry system of registration and the commercial practices related to companies, letters of exchange, interests, etc. It explains inventory in detail as a list of assets and liabilities.
The Contemporary Age: It begins with the French Revolution in 1779 until today, where many changes occur due to the industrialization and commercial exchange of European countries. Another country that from the 19th century predominantly contributed to the perfection of accounting was the United States.
At the beginning of the 21st century, new concepts were introduced into the world of business, such as globalization, competitiveness, quality, productivity, strategic alliances, free trade, added value, and reengineering of administrative processes, which have increased the degree of difficulty in the operation of companies. In 1978, the accounting world welcomed VisiCalc, the first spreadsheet software in accounting history. Later, tools such as Excel and professional accounting software significantly simplified the workload.
Currently, thanks to technological advances, the phenomenon of globalization has led companies to manage a wider and more demanding market due to competition, this has made the accounting information system one of the main tools for decision-making. Accounting today goes hand in hand with technology, the computer market creates more and more financial programs and systems for the continuous improvement of accounting information in companies.
Since 2010, accounting has been present in the cloud through online accounting software. These programs, in addition to simplifying and automating processes, have allowed the integration of other programs such as electronic invoicing and continuous access to information, from any place and at any time, only with a secure Internet connection.
Some of the main accounting software are:
- Senior Conta
Although there are significant differences in accounting, especially between Anglo-Saxon countries and the rest of the world, the most widely used accounting method is still the double-entry method.
Accounting Schools of Thought
Since the 18th century – at the end of the Modern Age – various theories and trends arose that sought to give accounting a more scientific, economic and administrative character. This is how the so-called accounting schools of thought were born. Depending on the period and historical context, the following schools can be distinguished:
Classical Schools of Accounting Thought (18th, 19th and 20th centuries):
- Accounting School: The first accounting school in history.
- Theory of the Owner: Born in 18th-century Britain, it served as a precedent to the so-called agency theory.
- Lombard School: Born in the 19th century in Italy and had Francisco Villa as one of its main exponents.
- Personalist School: In this one, the patrimony is considered from a legal point of view; its main precursor was Giuseppe Cerboni.
- Materialist or controlist school: Founded by Fabio Besta, this school opposed the schools that personalized accounts giving accounting a more economic character.
Economic Schools of Accounting Thought (20th century)
- European Economic Neocontism: With Leo Gomberg as its greatest representative, in this school accounting aims at the economic activity of the company.
- French Economic Neocontism: For this school, “value” is the cornerstone of accounting; its main exponents are Jean Bournisien and Jean Dumarchey.
- European German Economic School: Derived from European neocontism, this school emerges in Germany with the publications of economists Friederich List and Wilhelm Roscher.
- Hacendalista Economic School: Based on Gino Zappa’s hacendal economy, it links accounting with the economy of the company.
- Patrimonialist School: Founded by Vicenzo Masi, this school sees the patrimony as the main object of accounting research.
- American neocontism: It had among its main exponents Sanders, Hatfield and More, as well as Charles Ezra Sprague, William Andrew Paton, John B Canning and Henry W. Sweeney.
- American deductive-economic school: Of positivist approach, this school appears in the golden age of pragmatic research in accounting.
Contemporary Schools of Accounting Thought
- The Utility Paradigm: Increases financial information, new areas of accounting regulation appear, and a new consideration of the scientific nature of accounting emerges.
- Current Empirical Research Approaches:
- Inductive Positivist Approach: Studies accounting practices to induce the principles and foundations that support them.
- Decision Model Approach (Predictive Capacity): Studies the impact of regulation on the market, the behavior of the market aggregate, and the incidence of accounting alternatives.
- Behavioral Model Approach: From the inductive positivist approach emerges inductive neopositivism; subsequently, the economic value approach theory is born.
Accounting, as a discipline and profession, would not have progressed without the intervention of many people throughout history. From its beginnings in ancient civilizations to its study and professionalization, accounting has had great figures, including:
- Luca Pacioli: Italian religious figure, father of modern accounting.
- Edmond Degrange: Italian theorist, first to explain the relationships between accounts and the double entry mechanism. He conceived the Journal-Ledger system.
- Francesco Marchi: Italian economist, follower of Degrange’s work, argued that accounting was the science of accounts and was the founder of the accountant school.
- Leo Gomberg: One of the main exponents of European neocontism.
- Edgar O. Edwards and Philip W. Bell: American economists, authors of the classic of 20th century financial accounting: The Theory and Measurement of Business Income.
- Charles Ezra Sprague: American accountant, one of the first organizers of the accounting profession.
- Dan Bricklin: Engineer, creator along with Bob Frankston of the first spreadsheet program, VisiCalc.
Rams of Accounting
- Financial accounting.
- Managerial accounting.
- Public accounting.
- Tax accounting.
- Forensic accounting.
- Project accounting.
- Social accounting.
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