Adoption and diffusion of double entry book-keeping in Mexico and Spain: A related but under-investigated development

There is a consensus within Mexican accounting historiography regarding widespread use of double entry bookkeeping by the end of the 19th Century in the realm of both private and public enterprise. However, there is conflicting and even contradictory claims as to when exactly this technique arrived to the viceroyalty of New Spain (present day Mexico) as well as its diffusion during the colonial era. In this article we address this conflict while putting forward the idea that the history of ‘modern’ accounting practice in Latin America should be framed by developments in its former colonial power. We offer the analysis of primary and secondary source material to support the view that there was continuity in the use of double entry in Spain and therefore, the so called ‘period of silence and apparent oblivion’ seems limited to the production of indigenous accounting thought (as expressed in the production of bibliographic material such as manuals and textbooks). We conclude that the history of Latin America accounting should be wary of extrapolating everyday practice by interpreting bibliographic material and proceed by examining surviving company documents as well as informal educational practices amongst organisations based in the metropolis and its then colonies.double entry, diffusion of accounting systems, knowledge transfer, Mexico (New Spain), Spain

Occupational matching: the case of job seekers inscribed at Public Employment Offices

Using administrative records from Public Employment Offices, this paper studies the main factors determining occupational matching between labour supply and demand. This is measured by matching the demanded occupation by job seekers and the occupation they finally secure. The results show that occupational matching is greater among women, young workers and least-educated people. Higher rates of occupational matching are also found in medium-sized companies and among temporary workers. The results also show that certain occupations are strongly associated with a high degree of professional versatility, or instead that their corresponding tasks may be adequately performed by professionals from distinct background

Adjustment of fifth grade social studies material on Mexico for children reading below grade level

Thesis (Ed.M.)--Boston Universit

The Great Shift: the rise of México and the Decline of Peru in the Spanish American Colonial Empire, 1680-1809

Editada en Fundación Empresa PúblicaA partir de la reconstrucción de las cuentas de la Real Tesorería para las tres principales colonias de Hispanoamérica desde el último cuarto del siglo XVII a la primera década del siglo XIX, el ensayo reconstruye el destino cambiante de los ingresos y gastos reales en estas cruciales economías americamis. Los vicerreinatos de Perú y México y la Audiencia de Charcos fueron las principales fuentes del superávit en las colonias americanas. Hasta 1700, las dos regiones andinas dominaron el sistema colonial hispanoamericano en términos de ingresos reales generados y de plata producida para ser exportada a Europa. Sin embargo, estas regiones comenzaron a declinar en el siglo XVIII. Los diferentes tipos de ingresos y de gastos reales y su evolución son analizados para cada una de estas tres colonias a fin de determinar sus tendencias a largo plazo y su importancia relativa.Using the reconstructed royal treasury records for the trhee principal colonies of Spanish America from the last quarter of the 17th century to the first decade of the 19th century this essay constructs the changin fortunes of royal income and expenditures in these crucial American economies. The viceroyalties of Perú and Mexico an the Audiencia of Charcas were the principal sources of surplus revenues in the American colonies. Until 1700 the two Andean regions dominated the Spanish American colonial system in terms of generating royal income and in producing silver for export to Europe. But these soon declined relative to Mexico wich in the 18th century became to dominant economy and major source of royal income. The various royal revenues and expenditures and their performance over time are analyzed for all trhee colonies to determine the long term trends in dieir growth and relative importance.Publicad

Addenda and omissions to the catalogue and checklist of the Cerambycidae and Disteniidae (Coleoptera) of the Western hemisphere

The Catalogue (Monne, 1993-1994) and Checklist (Monne and Giesbert, 1995) of the Cerambycidae and Disteniidae of the Western Hemisphere represents a necessary, and valuable tool since recompilation of Blackwelder (1946) was made. Species with references (omissions), and without them (new records) are given for some countries

Some interesting Orthotrichum records from Venezuela

Orthotrichum subulatum Mitt. and Orthotrichum diaphanum Brid. var. diaphanum are reported from the Mérida Páramo, representing the first records of these two species in Venezuela. Additionally, new records of the recently described O. tenuicaule Lewinsky and O. spanotrichum Lewinsky are reported

El maestre Antón relojero de Valladolid en la primera mitad del siglo XVI

La consulta de los protocolos notariales del siglo XVI existentes en el Archivo Histórico Provincial de Valladolid y de los fondos de Hacienda, en ese mismo Archivo, así como los libros parroquiales de ese tiempo en el Archivo General Diocesano, igualmente de Valladolid, permiten conocer al relojero y a su familia, así como parte de sus obras, con cuya ejecución ganó merecida fama en su tiempo.A documentary data base found in 16th century notarial records in the Provincial Historic Archive and consultation of the parish documents of the General Diocesan Archive, both in Valladolid, leave to know this watchmaker and his family, and some of his works, whose performance won a deserved reputation in his time

The Chilean Pension Reform Turns 25: Lessons From the Social Protection Survey

In 1980, Chile dramatically reformed its retirement system, replacing what was an old insolvent PAYGO program with a new structure that relies heavily on funded defined contribution individual accounts. In addition, eligibility and benefit requirements were standardized, and a safety net for old-age poverty was strengthened. Twenty-five years after this reform, the Chilean model is being re-assessed, in terms of coverage, contribution, investment, and retirement benefit outcomes. This paper introduces a recently-developed longitudinal survey of individual respondents in Chile, the Social Protection Survey (or Encuesta de Previsión Social, EPS), and illustrates some uses of this survey for microeconomic analysis of key aspects of the Chilean system.