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

Bernardo Batiz-Lazo, Julian Hernandez-Borreguero, J. Carles Maixé-Altés and Nu~ez-Torrado, Miriam

MPRA Paper from University Library of Munich, Germany

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.

Keywords: Mexico; Spain; double entry bookkeeping (search for similar items in EconPapers)
JEL-codes: M41 N36 (search for similar items in EconPapers)
Date: 2008-06
New Economics Papers: this item is included in nep-acc and nep-his
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