These contributions debate whether there was continuity or discontinuity in Mexican practice immediately after independence from Spain i. This view claims that there was some initial success, while the handful of systematic studies by indigenous authors and academics studying Mexico are somewhat biased towards developments in the public sector. There seems to be some consistency in the view that this accounting technique diffused at lukewarm pace so that it was "overlooked" as a practice during the first half of the 19 th century.
Double entry bookkeeping was then reintroduced from onwards, first in some private firms, as suggested by the publications of Deplanque and Salvador. Throughout the above studies, however, there is an implicit assumption that accounting manuals and textbooks are an unbiased reflection of the development of accounting practice and thought. At the time there were some formal education outlets. Mexico City was home to the oldest university in the continent and there were some institutions offering business administration and accounting courses, but by and large most of the knowledge transfer during the Spanish American Empire is most likely to have taken place through informal, on-the-job training such as apprenticeships or visiting stays.
The existence of surviving contemporary manuals and textbooks can be a helpful but not a decisive piece of information in determining everyday accounting practices. Indeed, there is evidence documented for other geographies which points to the development of accounting regardless of an absence of accounting texts and university curricula. For instance, Fleischman and Parker point to this conclusion in the context of cost-accounting during the British Industrial Revolution. In an independent study, Edwards and Boyns state that despite the lack of any significant industrial accounting literature to guide them, businessmen and key individuals employed or developed accounting techniques in British private enterprise.
Moreover, the above citations from Mexican authors and non-natives studying Mexican accounting practice fail to make a clear distinction as to whether the double entry method was established in the public sector or in the haciendas and more precisely, whether any of these were involved in international trade with merchant houses in Spain. This blurring of economic activity is as much a concern as the assumptions regarding the speed of diffusion of "modern" accounting in Mexico.
In summary, all authors identified above have made implicit or explicit claims regarding how the continuity of accounting practice in New Spain was subject to vicissitudes in its colonial ruler, while disregarding possibilities for the appropriation of accounting techniques. It is indeed fair to assume that the introduction of double entry bookkeeping in Mexico was influenced by practices and institutions in Spain during the colonial period.
But when exactly Mexicans adopted double entry bookkeeping, and to what extent there were differences and similarities between private and public enterprise, remain primary unresolved issues. The path of adoption and diffusion of this accounting technology in Spain provides a framework to begin ascertaining the likelihood of adoption given the handful of sources that survive from pre-independence Mexico. A brief summary of the historiography of double entry in Spain noted that some Spanish authors have pointed to an apparent crisis in Spanish history of double entry while pointing to a desertion in the use of this method between the 17 th and 18 th Centuries.
However, through the analysis of surviving company records, evidence documented in this article shows how the technique had a much wider use in private companies than is otherwise claimed.
No customer reviews
This is very much the case for firms involved in large volume business or diversified investments. This result was in line with developments documented elsewhere and in particular around Anglo-American accounting. That evidence also led us to believe that, first, the apparent desertion at least as far as the production of Spanish bibliographic material is concerned must be understood in the context of the predicaments and general chaos that characterized the end of the Hapsburg dynasty.
This period had a significant impact on accounting regulation and doctrinal production in Spain. The Hapsburg's economic mismanagement was also instrumental in decimating the number of skilled practitioners by reducing opportunities for training new cadres of competent bookkeepers. At the same time, large numbers of bankruptcies and business failures with the consequent reduction of surviving records significantly lowered possibilities of studying this epoch systematically.
Hence one must be careful not to equate a "slow down" in the diffusion of the double entry method in Spain with total desertion or even neglect of this accounting technology. Second, this article presents evidence which suggests that the use of double entry method had taken a hold in firms established in the more industrious geographies of Spain by the s.
There is no reason to believe that firms outside of the colonial powerhouse and particularly those based in New Spain and involved in foreign trade or investments in Asia and the Caribbean, were excluded from learning about the double entry method. However, it is likely that Novo Spanish firms adopted European accounting technologies with some delay and chiefly through interaction with peers in business and commerce as well as migration of skilled employees and entrepreneurs.
This is because "on-the-job training" rather than formal education was the chief method for knowledge transfer. But as noted above, the crisis at the end of the Hapsburg Empire could have disrupted opportunities for knowledge transfer to the colonies.
- Product details!
- Adopción de la partida doble en México y España.
- Seasonings: The Spice Of Life.
- Sueño - Guitar?
One is thus led to believe that this accounting technique was first adopted in New Spain as early as the 17 th century. This claim would position its adoption considerably earlier than that suggested in most Mexican contributions. But since were unable to provide evidence in this regard, the validity of our claim remains hypothetical and subject to future empirical research.
Third, with regards to the public sector, it could be said that public accounting systems may have had a lesser degree of complexity when compared with the requirements of private accounting systems, but in fact the accounting systems of public and private bodies were very different during the early modern capitalist era.
It would be erroneous to think they are equivalent mainly because the analytical criteria of each type of corporate body were very different. For instance, evidence has been provided of accounting systems in private firms which specifically associated with a large number of accounts and accounting books whereas in others there was no variety and they followed more traditional practices.
Key concepts for private firms include capital, profits and the role of partners, whereas these same concepts are non-existent for public administration. Nonetheless, our interest in highlighting the comparison of public and private bodies is that public accounting systems introduced criteria that went beyond the charge and discharge method much earlier than anticipated by Mexican historiography. Admittedly this effort seemed more successful in Spain than in its colony. Indeed, the numerous forms of Spanish institutions and administrations municipalities, colonial, etc.
At the beginning of the 17 th century the Spanish Treasury and other public administrative bodies developed double entry accounting systems, while it was in the middle of the 18 th century that the Bourbon introduced double entry bookkeeping to colonial public administration although these efforts were not always successful. Specifically, top officials of the viceroyalty of New Spain namely administrators at the Accounting Court and General Accounting Office of the Indies were keener to adopt double entry bookkeeping than top officials in colonial administrative bodies.
However, it seems that the progressive deterioration of political and economic control of the dominions at the end of the 18 th century together with non-standardized rules i.
🚩 Mobile Ebooks Stedmans Law By James Glenn Chm | Best free ebook sites download!
The lack of clarity regarding accounting practice at the end of the colonial period and during the early independent Mexico, probably resulted in an informal setting where some individuals employed double entry bookkeeping while others in similar organizations stuck to the charge and discharge method.
This view helps to explain why our survey of Mexican sources apparently found contradicting claims based on surviving records of several haciendas and mines at the beginning of the 19 th century. The volatile economic and political climate that followed included mass outward migration of Spanish businessmen and capital, and the separation of Central American states as well as armed conflict with France and the USA, the latter resulting in the loss of over half the territory at independence from Spain.
Moreover, industrialization in Europe meant a loss of many traditional export markets for natural dyes. All this had a profound effect on any attempt by the former colony to regain continuity in accounting practice. In fact and as above mentioned, it was not until the second half of the 19 th century when a more stable economic and political environment and a reintroduction of European investments and some migration, when the modernization of the economic system entailed the gradual introduction of double entry bookkeeping in Mexico.
The introduction and adoption of double entry bookkeeping in Mexico was thus a consequence of knowledge transfer from its former colonial ruler as much as a consequence of institutional "normalization". First, our research documented evidence from Madrid-based firms involved in domestic and foreign trade and financial services, together with Catalonian firms involved in wholesale international trade and investment, suggesting that double entry bookkeeping was common practice in the accounting of private firms in the Spanish mainland at the end of the 17 th century and during the 18 th century.
This evidence contests the current framework for the historical analysis of accounting technology in Spain and in particular, the soundness of the so called "stage of silence and apparent oblivion" hypothesis. However, there is enough evidence to suggest the possibility of an early adoption of this technique in Latin America and that this could have happened much earlier than anticipated by Mexican historiography. Second, this article is not making the claim that there was generalized use of double entry in Spain during the 17 th and 18 th centuries.
The absence of widely accepted accounting principles together with the slowdown in intellectual and economic environments at the end of the Habsburg Monarchy in Spain resulted in many bookkeepers devising accounting systems that best fitted the purpose of their organization. The accounting practices in firms of different sizes and degrees of diversification discussed above, suggest that the nature of the accounting system and the prevalence of rudimentary methods was strongly influenced by the business model and the level of complexity in their operations, complexity that arose from a combination of the type of market they were involved with and the volume of their trade.
Our evidence thus suggests that double entry bookkeeping was most likely to be found amongst large or diversified organizations. These were the types of firms that usually engaged in trade with others elsewhere in Europe and the American dominions, thus opening up the possibility for technological transfer to private firms established in the colonies. Of course, the use even if widespread of this accounting technique in Spain is not in itself sufficient to make a similar claim for its colony.
There is a possibility for other accounting techniques to have had been more suitable in New Spain. As a result, this article offers a robust, empirically-based, new framework to assess future evidence regarding accounting practice in Mexico and elsewhere in Latin America during the Spanish colonial era. Private records of the landed estate of the Bensi-Olmera's family. El Universal , Mexico City. Alberts, Gerard, "Appropriating America: Deplanque, Luis, La tenue des livres en partie simple et en partie double Hopwood and Michael D.
- .
- .
- Masterworks of George Enescu: A Detailed Analysis?
- Life: Unspoken - a collection of poems?
- La Guerre des Routes et autres Récits et Contes (French Edition).
- .
- Blood Song: Book 1 of Ravens Shadow (A Ravens Shadow Novel).
- !
- Download publication!
- Als ich ein Kunstwerk war: Roman (German Edition)!
- O pomar da Timóteo da Costa (Portuguese Edition).
- Bleach, Vol. 30: There Is No Heart Without You?
- Capital Farm and Other Fables.
- Biomedical colonialism or local autonomy? Local healers in the fight against tuberculosis.
Eglash, Ron et al. Torres, , 6 vols. Garatti, Francesco, Saggio di scrittura doppia de mercantie La Hacienda de la ciudad de Sevilla. Hopwood and Peter Miller comps. Pugliesi Sbernia, Onofrio, Prattica economica numerale Rivarola Paoli, Juan B. Roover, Raymond de, "Aux origines d'une technique intellectuelle: Klein and Kendall W.
These were very helpful in identifying a number of sources as well to re-orient some sections. The usual caveats apply. It implies a more active and creative role for the recipient. Early use was often intended to grant historical agency to members of marginalized social groups —for example in much of the work in Eglash et al.
Mobile Ebooks Stedmans Law By James Glenn Chm 0709160836
The concept recently gained currency within other areas including the history of computing as a way of conceptualizing the international transfer of computer technology from the USA to Europe, see Alberts, "Appropriating", To the best of our knowledge the concept of "appropriation" has not been explicitly used in the history of accounting.
However, it changed a number of times during the 19 th century following changes in forms of government. It was reinstated with the passing of the Constitution of and has remained its official name ever since. Specifically the 12th Law stated that "all banks and public lenders, and merchants, and other people, Spanish as well as foreign people, making business here as well as other countries".
This occurred at the Royal Treasury Board in New Spain, which was sometimes used as a way not to obey Royal Decrees coming from the crown. When a Royal Decree arrived in the Indies, the viceroy had to implement its contents. He would call a meeting of the Treasury Board to make a decision regarding the decree, and if the resolution of the Board was against it, the implementation process was stopped until the matter had been reported to the king.
They postponed the implementation of the decree seeking protection under the slogan "I obey but not execute, because I must report about it", see Donoso, "Contabilidad", , p. It also made reference to the American, certified public accountant or C. See Alvarado et al. This contract involved lenders providing money or any other consumable to a ship owner or his agent with the sole purpose of maritime transportation usually for trans-Atlantic voyages.
The owner of the ship or his agent be the captain or a sailor , mortgages and binds the ship and sometimes the accruing freight as security for the repayment of money advanced or lent. If he terminated his voyage successfully then the ship owner or his agent paid to the lender a pretium periculi interest or premium. If the ship or the cargo failed to arrive to the port of destination, then the lender lost capital and interest. This evidence proceeded from the existence of opening and closing balances at the beginning and end of the accounting year.
For instance, the ledger for of Ignasi Llorens shows entries for while stating: Evidently, this norm or rule complied with what was usually practiced at a large number of merchant houses.
The other companies' ledgers were stored in the same archive. In this sense we could include the case of the Durazzo family firm. This was a very important and well-known company. Its accounting system could be considered quite "advanced", yet the entries in the ledger were accompanied by substantial handwritten details about the transactions.
This approach confirms the idiosyncratic nature of accounting systems at this point in time where the development was strongly influenced by previous practices within each organization. See Archivio Storico dei Durazzo, Ledgers and correspondence, 18th century. However, this is purely speculative and thus, a question open to empirical investigation. Publica regularmente en revistas arbitradas internacionalmente y es miembro del consejo editorial de revistas como Business History ; Economic History of Developing Regions y Journal of Management History , entre otras publicaciones.
Actualmente es profesor ayudante en la Universidad de Sevilla. Recientemente ha publicado Catedral de Sevilla: Abstract 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. Introduction The research in this article aims to enhance understanding of the use and diffusion of "modern" accounting techniques outside of Europe and Anglo-Saxon countries by outlining empirical considerations for the comparison of practices in the American colonies with those in Spain.
Changes in the accounting system of the Royal Treasury in New Spain A consequence of the new measures for centralizing the administration of the Royal Treasury's income stream in New Spain was the introduction of changes in the accounting system. Apropriation of double entry method in private enterprise Las Ordenanzas de Bilbao The Bilbao Regulations The most important regulation for private enterprise of that epoch in Spain and its colonies were the Ordenanzas de Bilbao Bilbao Regulations.
Would you like to tell us about a lower price? If you are a seller for this product, would you like to suggest updates through seller support? Product details Paperback Publisher: Teixeira Da Silva Language: Be the first to review this item Would you like to tell us about a lower price? Don't have a Kindle? Try the Kindle edition and experience these great reading features: Share your thoughts with other customers. Write a customer review. Los textos de Banerjee et al. Lo proyectos de Pronyk et al. Por ejemplo Banerjee et al. Las investigaciones publicadas por Colvin et al.
O dicho de otra manera, cuando se pasa de lo formulado a lo realizado. Social Studies of Science , London, v. Bynum, William; Porter, Roy Ed. Companion encyclopaedia of the history of medicine. Local perceptions of tuberculosis in a rural district in Malawi. Traditional healers and pulmonary tuberculosis in Malawi. Poner primero a la gente. Contribution of traditional healers to a rural tuberculosis control programme in Hlabisa, South Africa. El regreso de las culturas: African Studies Review , Amherst, v. Planning health care in South Africa: Social Science and Medicine , Elmsford, v.
Can we control tuberculosis in high HIV prevalence settings?
Tuberculosis Edinburgh , Edinburgh, v. Can collaborative programs between biomedical and african indigenous health practitioners succeed? Traditional healers in Swaziland: Social Science and Medicine, Elmsford, v. Perdiguero, Enrique; Comelles, Josep M. Traditional healers participate in tuberculosis control in The Gambia. Ancient remedies, new disease: Suffering in China and the West: The global tuberculosis situation and the new control strategy of the World Health Organization. Tubercle , New York, v. The professionalization of indigenous healers.