Adoption, diffusion and appropriation of double entry book-keeping in Mexico and Spain

Autor:	Miriam Núñez Torrado, Bernardo Batiz-Lazo, José Julián Hernández Borreguero, J. Carles Maixé-Altés
Rok vydání:	2012
Předmět:	History Double-entry bookkeeping system media_common.quotation_subject Art L100 General Economics Econometrics and Finance Humanities Cartography media_common
Zdroj:	América Latina en la Historia Económica. 19:164
ISSN:	2007-3496 1405-2253
DOI:	10.18232/alhe.v19i3.532
Popis:	There are conflicting and even contradictory claims as to when exactly double entry bookkeeping arrived to New Spain as well as its diffusion during the colonial era. Although we fail to present evidence from Mexican private enterprise, we address the apparent contradictions while putting forward the idea that the history of “modern” accounting practice in Latin America should be framed by developments in its former colonial power. Our conclusion is that the history of Latin American accounting should be wary of extrapolating everyday practice by interpreting bibliographic material and proceed to pay greater attention to the appropriation of accounting technology through the examination of surviving company documents as well as informal educational practices amongst organizations based in Spain and its colonies.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_dedup___::502c4540d7d922fc4a80c36166d3c26d https://doi.org/10.18232/alhe.v19i3.532 Zobrazit plný text záznamu