The accounting entries differ from the outset in order to adapt to two fundamental goals: first, to satisfy the obligation of actors and factors accountable to their principal about property management and property entrusted to their care, and second, to monitor overall progress own businesses or activities. Although many points of contact and overlap both ends gave rise to two different systems of accounting records, with especificasComun characteristics and the two kinds of records was, in principle, the bilateral character of the notes, which they considered merely the relationship between two people, the owner of the books and a third. But while the first system was maintained in this bilateral approach, the second was evolving in search of an increasing degree of integration, multilateralism, till entries covering all operations of the owner of the books, offering a complete and interrelated of their business. Accounting History now includes not only the study of the evolution of accounting techniques, but also the organization and management techniques and corporate control, forming a whole with the instrumented accounting organization and the operations reflected in the records of cuentas.La accounting history begins to contextualize and interest to scholars outside the accounting profession. Moreover, one begins to study the role of accounting in the configuration of the environment. In particular, attention is paid to the role of double entry, along with other innovations such as interactive factor in the profound transformations in the field of commercial organization. These changes are by their importance, what has been called the Commercial Revolution.
This revolution was a profound renewal in the ways, habits, techniques and ways of understanding and practice of business, marking a milestone in economic history, not only by the extraordinary rise experienced by the transactions, but substantially and, above all, by the profound and revolutionary changes experienced, they brought the transformation of the small domestic capital. The "new accounting history" is not actually a school or a single body of doctrine, but a diverse set of approaches and ways of understanding the discipline that often show significant differences between them. But in any event, the fact is that their supporters share common ideas and trends that make this set of approaches and approaches are distinct from traditional forms in the history of accounting had been understood and practiced. It s two main features of the 'new accounting history "regarding the" traditional "are probably the following: First, the loss of faith in the possibility of achieving objectivity in the study and description of the historical facts.