scholarly journals Adoption, diffusion and appropriation of double entry book-keeping in Mexico and Spain

2012 ◽  
Vol 19 (3) ◽  
pp. 164 ◽  
Author(s):  
Bernardo Batiz Lazo ◽  
J. Julián Hernández Borreguero ◽  
J. Carles Maixé Altés ◽  
Miriam Nuñez Torrado
Keyword(s):  
Latin America ◽  
Latin American ◽  
New Spain ◽  
Colonial Power ◽  
Font Size ◽  
Colonial Era ◽  
Present Evidence ◽  
Accounting Practice ◽  
History Of ◽  
Double Entry

<span lang="EN-US" style="line-height: 150%; font-family: &quot;Times New Roman&quot;,&quot;serif&quot;; font-size: 12pt; mso-fareast-font-family: &quot;Times New Roman&quot;; mso-fareast-language: ES; mso-bidi-font-size: 10.0pt; mso-ansi-language: EN-US; mso-bidi-language: AR-SA;">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. Although we fail to present evidence from Mexican private enterprise, we address the apparent contradictions 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. Our conclusion is that the history of Latin American accounting should be wary of extrapolating everyday practice by interpreting bibliographic material and proceed to pay greater attention to the appropriation of accounting technology through the examination of surviving company documents as well as informal educational practices amongst organizations based in Spain and its colonies.</span>

Time and Christianity in Early Latin America

2020 ◽  
pp. 22-38
Author(s):  
Matthew O'Hara
Keyword(s):  
Latin America ◽  
Latin American ◽  
Cultural Practices ◽  
Historical Memory ◽  
Spanish America ◽  
History Of Christianity ◽  
Colonial Era ◽  
American Christianity ◽  
Intellectual Traditions ◽  
History Of

The arrival of Christianity in the Americas and its long-term development throughout the colonial era were closely connected to questions of time—whether the human experience and manipulation of time, the crafting of historical memory, or the imagining of potential futures. Exploring classic and recent scholarship on the colonial era, this chapter considers some of the ways that the history of Christianity in early Latin America is also a history of time. This chapter focuses on the viceroyalty of New Spain—Central Mexico in particular—but also makes some references to scholarship from other parts of Spanish America. The centering of attention on time starts a productive dialogue within the historiography on early Latin American Christianity—a conversation that steps beyond a tired debate about the relative “Europeanness” or “indigeneity” of post-conquest cultures, focusing, instead, on unique ways of being that emerged out of the remarkable convergence of intellectual traditions and cultural practices in the colonial world.

Geopolitics, Culture, and the Scientific Imaginary in Latin America

2020 ◽  
Keyword(s):  
Latin America ◽  
History Of Science ◽  
Latin American ◽  
Scientific Knowledge ◽  
Natural World ◽  
Colonial Era ◽  
American Science ◽  
Scientific Innovation ◽  
The Social ◽  
History Of

The chapter authors detail local engagements with technology and the natural world in Latin America across time and reveal the social, political, and economic conditions that have led to the relative obscurity of such research in a world history of science. Comparative thinking is an important feature in this volume, as it helps situate the issue of Latin American scientific innovation within the global currents of science and understand the particular inequalities they produce and reproduce. The asymmetries that govern the global production of scientific knowledge have certainly affected the kind of science that is possible “at the periphery,” to use the term adopted by many Latin American historians of science. While examining a number of cases from the colonial times to the present, we propose a critical understanding of how such asymmetries have operated. To give an example, the history of science in Latin America has been bound up, since colonization, with that of Spain, sharing its peripheral status in the global history of science. This representation is now beginning to be challenged with greater attention to the “dynamic and multiple” exchanges that characterized the production and dissemination of scientific knowledge in the colonial era and to the particular forms taken by colonial science. A number of chapters in this volume contribute to this new thrust in scholarship on colonial Spanish and Latin American science.

Labor Movements in Latin America

2020 ◽  
Author(s):  
Federico M. Rossi
Keyword(s):  
Latin America ◽  
Working Class ◽  
Latin American ◽  
Trade Unions ◽  
Labor Movements ◽  
Relational Approach ◽  
Informal Workers ◽  
History Of ◽  
American Labor

The history of Latin America cannot be understood without analyzing the role played by labor movements in organizing formal and informal workers across urban and rural contexts.This chapter analyzes the history of labor movements in Latin America from the nineteenth to the twenty-first centuries. After debating the distinction between “working class” and “popular sectors,” the chapter proposes that labor movements encompass more than trade unions. The history of labor movements is analyzed through the dynamics of globalization, incorporation waves, revolutions, authoritarian breakdowns, and democratization. Taking a relational approach, these macro-dynamics are studied in connection with the main revolutionary and reformist strategic disputes of the Latin American labor movements.

Language as a Key to Latin American Historiography

1955 ◽  
Vol 11 (4) ◽  
pp. 517-539
Author(s):  
Richard M. Morse
Keyword(s):  
Latin America ◽  
Latin American ◽  
New World ◽  
Old World ◽  
History Of

Latin americanists have in recent years become increasingly concerned with constructing the basis for a unified history of Latin America. Frequently this enterprise leads them to contemplate the even larger design of a history of the Americas. While the New World may still be, in Hegel’s words, “a land of desire for all those who are weary of the historical lumber-room of old Europe,” it is now recognized as having an independent heritage; its history is no longer experienced as “only an echo of the Old World.”

Notes on Emerson in Latin America

PMLA ◽  
1961 ◽  
Vol 76 (3) ◽  
pp. 227-232 ◽  
Author(s):  
John E. Englekirk
Keyword(s):  
United States ◽  
Nineteenth Century ◽  
Latin America ◽  
Latin American ◽  
Extended Treatment ◽  
Growing Body ◽  
Fiction Writers ◽  
Literary Relations ◽  
History Of ◽  
Good Coverage

A number of chapters—some definitive, others suggestive—have already appeared to afford us a clearer picture of the reception of United States writers and writings in Latin America. Studies on Franklin, Poe, Longfellow, and Whitman provide reasonably good coverage on major representative figures of our earlier literary years. There are other nineteenth-century writers, however, who deserve more extended treatment than that given in the summary and bibliographical studies available to date. A growing body of data may soon make possible the addition of several significant chapters with which to round out this period in the history of inter-American literary relations. Bryant and Dickinson will be the only poets to call for any specific attention. Fiction writers will prove more numerous. Irving, Cooper, Hawthorne, Hearn, Hart, Melville, and Twain will figure in varying degrees of prominence. Of these, some like Irving and Cooper early captured the Latin American imagination; others like Hawthorne, and particularly Melville, were to remain virtually unknown until our day. Paine and Prescott and Mann will represent yet other facets of American letters and thought.

scholarly journals Pueblos originários y educación: De la colonialidad a las experiências decoloniales en Brasil y Chile

2020 ◽  
Vol 28 ◽  
pp. 163
Author(s):  
Juan Guillermo Mansilla ◽  
José Rubens Lima Jardilino
Keyword(s):  
Latin America ◽  
Indigenous Peoples ◽  
Latin American ◽  
Indigenous Education ◽  
Theoretical Perspective ◽  
Return Of Results ◽  
Documentary Analysis ◽  
Abstract Knowledge ◽  
History Of ◽  
Written Sources

This article on the education of indigenous peoples in Latin America is a synthesis of an approximation of studies on the history of Education of indigenous peoples (schooling), taking Brazil and Chile as a case study. It represents an effort of reflection of two researchers of the History of Latin American Education Society (SHELA), who have been studying Indigenous Education or Indigenous School Education in Chile and Brazil, from the theoretical perspective of “coloniality and decoloniality” of indigenous peoples in Latin America. The research is based on a comprehensive-interpretative paradigm, whose method is linked to the type of qualitative historiographic descriptive research considering primary and secondary written sources, complemented with visual data (photographs). The documentary analysis was made from material based on primary written sources, secondary and unobtrusive personal documents. The study included three distinct phases in the process of producing results: 1) a critical review of the data of our previous research, in addition to the bibliographic review of research results regarding the presence of the school in other indigenous cultures of the Americas; 2) capturing and processing of new data; and 3) validation and return of results with the research participants. Content analysis was carried out in order to reveal nuclei of central abstract knowledge, endowed with meaning and significance from the perspective of the producers of the discourse, as well as knowledge expressed concretely in the texts, including their latent contents.

Infrastructure

2020 ◽  
pp. 181-197
Author(s):  
Nicola Miller
Keyword(s):  
Nineteenth Century ◽  
Latin America ◽  
Latin American ◽  
Free Market ◽  
Late Nineteenth Century ◽  
Common Belief ◽  
Infrastructure Projects ◽  
Role Of The State ◽  
History Of ◽  
Latin American Countries

This chapter recounts the Latin American countries that welcomed foreign innovation and expertise for technically demanding infrastructure projects. It mentions how the American continent's first railways were built by Spanish American engineers under contract to the respective states, contrary to the common belief that British or US American companies always led the way. It also focuses on the visibility and intensity of public concern about the relationship between science and sovereignty in late nineteenth-century Latin America. The chapter reviews the overlooked history of resistance in Latin American countries on handing over infrastructure projects to private companies, especially if they were foreign owned. It disputes conceptions of the role of the state and provides further evidence for the argument that free-market liberals did not have their own way in nineteenth-century Latin America.

State Musical Populisms

2020 ◽  
pp. 98-138
Author(s):  
Pablo Palomino
Keyword(s):  
Economic Development ◽  
Latin America ◽  
Music Education ◽  
Latin American ◽  
State Building ◽  
The State ◽  
Comparative History ◽  
Cultural Activism ◽  
History Of ◽  
The Masses

This chapter shows the emergence of a regional sense of Latin America as part of the musical pedagogy of the nationalist states at the peak of the state-building efforts to organize, through a variety of instruments of cultural activism, what at the time were called “the masses.” It analyzes particularly the cases of Brazil, Mexico, and Argentina—the three largest countries of the time in population and economic development—from the 1910s through the 1950s. It proposes a comparative history of Latin American musical populisms, focusing in particular on policies of music education, broadcasting, censorship, and experiences of state-sponsored collective singing.

Presidential Term Limits in Latin America: c.1820–1985

2019 ◽  
pp. 103-122
Author(s):  
Leiv Marsteintredet
Keyword(s):  
Latin America ◽  
Latin American ◽  
Term Limits ◽  
Third Wave ◽  
American Experience ◽  
The Third ◽  
History Of ◽  
Democratic Rule

Latin America holds a 200-year-long history of presidential constitutions. The region’s constitutional and democratic experimentation throughout history makes it an interesting laboratory to study the origins, development, and effects of presidential term limits. Based primarily on data from constitutions, this chapter provides an overview of presidential term limits in Latin America from independence until 1985. The chapter shows how term limits have varied across countries and time, and that the implementation of strict term limits often came as a reaction to prior dictatorial rules. Whereas both proponents and critics of consecutive reelection invoked arguments of democracy in their favour, the Latin American experience up until the Third Wave of Democracy shows that stable, republican, and democratic rule has only been possible under a ban on immediate presidential re-election.

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