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

Bibliographic Data

ID12635161
AuthorsBernardo Batiz-Lazo (0000-0001-7113-3386, Bangor University, corresponding author), Bernardo Batiz Lazo, José Julián Hernández Borreguero (0000-0003-4818-8308, Universidad de Sevilla), J Carles Maixé-Altés (0000-0002-1742-9511, Universidade da Coruña), J Carles Maixé Altés, Miriam Núñez Torrado (0000-0001-7370-2757, Universidad de Sevilla)
Year2012
Volume19
Issue3
Pages164-164
Publication date2012-09-01
Open AccessYes
TypeARTICLE
VenueAmérica Latina en la Historia Económica (JOURNAL)
Journal identifiersISSN: 1405-2253 • E-ISSN: 2007-3496
PublisherAmerica Latina en la Historia Economica (PUBLISHER)
DOI10.18232/alhe.v19i3.532
OpenAlexW2097742101
LanguageEN
Citations received6
References cited5

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

Appropriation · Art · Bookkeeping · Colonialism · Economics · Font · Humanities · Latin Americans · Linguistics · Political science · Sociology · Visual arts · Accounting and Financial Management · Accounting and Organizational Management · Historical Studies in Central America · Law · Philosophy · Accounting

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