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

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 Batiz Lazo, J. Julián Hernández Borreguero, J. Carles Maixé Altés, Miriam Nuñez Torrado
Format: Article
Language:English
Published: Insitituto de Investigaciones Dr. José María Luis Mora 2012-09-01
Series:América Latina en la Historia Económica
Subjects:
Online Access:http://alhe.mora.edu.mx/index.php/ALHE/article/view/532