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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| 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
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| Series: | América Latina en la Historia Económica |
| Subjects: | |
| Online Access: | http://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S1405-22532012000300006 |
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