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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主要な著者:	Bernardo Batiz Lazo, J. Julián Hernández Borreguero, J. Carles Maixé Altés, Miriam Nuñez Torrado
フォーマット:	Artigo
言語:	Inglês
出版事項:	Instituto de Investigaciones Dr. José María Luis Mora 2012-09-01
シリーズ:	América Latina en la Historia Económica
主題:	Digraphic method accounting systems knowledge transfer viceroyalty.
オンライン･アクセス:	http://alhe.mora.edu.mx/index.php/ALHE/article/view/532
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