History of Financial Accounting Regulations in Colombia. The Case of the Railroad Industry (1870-1920)

This document presents a historical study of accounting regulations developed in Colombia in the 1870-1920 period. Specifically, we consider the regulations, economic agents, and the context related to the railroad industry, a key business activity for the constitution of contemporary financial acco...

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Autor Principal: Rico-Bonilla, Carlos Orlando; Universidad Santo Tomás
Formato: info:eu-repo/semantics/article
Idioma: spa
Publicado: Editorial Pontificia Universidad Javeriana 2017
Materias:
Acceso en línea: http://revistas.javeriana.edu.co/index.php/cuacont/article/view/18282
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Sumario: This document presents a historical study of accounting regulations developed in Colombia in the 1870-1920 period. Specifically, we consider the regulations, economic agents, and the context related to the railroad industry, a key business activity for the constitution of contemporary financial accounting practices and thought.