Batiz-Lazo, Bernardo; Hernandez-Borreguero, Julian; … - Volkswirtschaftliche Fakultät, … - 2008
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...