Adoption of Double Entry Bookkeeping in Mexico and Spain Adopción de la partida doble en México y España

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 th...

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Bibliographic Details
Main Authors: Bernardo Bátiz-Lazo, J. Julián Hernández Borreguero, J. Carles Maixé-Altés, Miriam Núñez Torrado
Format: Article
Language:English
Published: Instituto de Investigaciones Dr. José María Luis Mora 2012-12-01
Series:América Latina en la Historia Económica
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Online Access:http://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S1405-22532012000300006
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