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Historia de un romance singular: encuentros y desencuentros de la partida doble en México
[History of a very special romance: emergence and difussion of double entry book-keeping in Mexico]

Author

Listed:
  • Batiz-Lazo, Bernardo
  • Hernandez-Borreguero, Julian
  • Maixe-Altes, J. Carles
  • Nu~ez-Torrado, Miriam

Abstract

English abstract There is consensus in Mexican accounting historiography on the use of double entry bookkeeping by the end of the 19th century on both private and public enterprise. However, there is conflicting and even contradictory accounts as to when exactly did this technique arrived to the then New Spain (Nueva Espana) as well as its difussion during colonial and post-colonial eras. In this article we address this conflict first by using primary and secondary source material from both Spain and its former colony. Resumen Existe consenso en la historiografía contable mexicana sobre el uso de la partida doble en la hacienda pública y en el ámbito privado desde finales del siglo XIX. Sin embargo, las fuentes y la información disponible son contradictorias respecto a su origen y difusión durante la colonización española y tras la independencia. Este artículo se propone acotar dicho debate y obtener nuevas conclusiones. Para alcanzar estos objetivos, por un lado revisamos la historia de la contabilidad novohispana y metropolitana; y, por otro, contrastamos estos resultados utilizando fuentes primarias y nuevas evidencias de archivo.

Suggested Citation

  • Batiz-Lazo, Bernardo & Hernandez-Borreguero, Julian & Maixe-Altes, J. Carles & Nu~ez-Torrado, Miriam, 2008. "Historia de un romance singular: encuentros y desencuentros de la partida doble en México
    [History of a very special romance: emergence and difussion of double entry book-keeping in Mexico]
    ," MPRA Paper 9306, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:9306
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    File URL: https://mpra.ub.uni-muenchen.de/9306/1/MPRA_paper_9306.pdf
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    References listed on IDEAS

    as
    1. Miriam Nunez, 2002. "Organizational change and accounting: the gunpowder monopoly in New Spain, 1757-87," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 275-315.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Mexico; Spain; double entry bookkeeping;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • N36 - Economic History - - Labor and Consumers, Demography, Education, Health, Welfare, Income, Wealth, Religion, and Philanthropy - - - Latin America; Caribbean

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