Accounting regulation, inertia and organisational self-perception: Double-entry adoption in a Spanish casa de comercio (1829–1852)

Author: Bernal Mariló   Pinzón Pedro   Espejo Concha  

Publisher: Routledge Ltd

ISSN: 1466-4275

Source: Accounting, Business & Financial History, Vol.15, Iss.2, 2005-07, pp. : 145-169

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Abstract