Objective: To analyze the evolution of accounting bookkeeping and propose a management accounting record report denominated multi-bookkeeping sphere of generation 2021. Method: The method used was the descriptive and non-experimental research. In which a series of research articles, congress memory publications and countable events were analyzed. In addition, a sample of 100 people’s opinions, regarding their experience shopping in a company, was also considered for the research. Results: The double bookkeeping sphere is a cold, mechanic, traditional and routine register system; it has been kept in force for more than 500 years, it presents limitations as are the managerial countable measurement, registration and decision making process. The proposed multi-bookkeeping spheres’ report presents components of triple, quadruple, quintuple to infinity bookkeeping’s spheres as systems of...

Objective: To analyze the evolution of accounting bookkeeping and propose a management accounting record report denominated multi-bookkeeping sphere of generation 2021. Method: The method used was the descriptive and non-experimental research. In which a series of research articles, congress memory publications and countable events were analyzed. In addition, a sample of 100 people’s opinions, regarding their experience shopping in a company, was also considered for the research. Results: The double bookkeeping sphere is a cold, mechanic, traditional and routine register system; it has been kept in force for more than 500 years, it presents limitations as are the managerial countable measurement, registration and decision making process. The proposed multi-bookkeeping spheres’ report presents components of triple, quadruple, quintuple to infinity bookkeeping’s spheres as systems of...