Abstract

BARRAGAN-DIAZ, Diego Mauricio; LEON-PAIME, Edison Fredy  and  TORRES, Franklin Emir. Relationship between Accounting and Family Networks in Colombia During the Second Half of the Nineteenth Century. Cuad. Contab. [online]. 2011, vol.12, n.31, pp.585-599. ISSN 0123-1472.

This article analyzes the relationship between family networks and accounting in Colombia in the mid-nineteenth century. Family networks in the second half of the nineteenth century relied on double-entry bookkeeping as a tool to establish the interdependencies between activities, businesses and members in an unstable, contentious and complex environment. As primary sources we use accounting manuals, memoirs and essays of the actors in the nineteenth century; as secondary sources we use contemporary texts on sociology, social and economic history. The text is divided into four sections: contextualization of Colombia in the nineteenth century, functioning of family networks, and use of double-entry bookkeeping and conclusions on the relationship between family networks and accounting. The text aims to contribute to the understanding of the Colombian social process in the nineteenth century from the accounting approach.

Keywords : Accounting; family networks; Colombia; nineteenth century; double entry; Accounting - Colombia, XIX Century; Social groups; Colombia - XIX Century; Colombia -Socioeconomic conditions.

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