The book deals with relevant and current issues about accounting systems, methods and records from the second decade of the 20th century. The first knowledge related to the accounting function is reflected in the univocal contribution that the author consumes with the expression to Castilian, with a particular eloquent and subtle style, without departing from scientific technicalities from another continent. This is the first accounting book in Mexico, which translates concepts and technicalities from English (England and the United States of North America) to Spanish without neglecting Mexican business functions and needs.
This first contribution focuses its objective on providing knowledge to accounting slang and convergence towards case studies of real companies that started operations in Mexico, as an attempt to compensate the economy weakened by the aftermath of the Mexican revolution. Likewise, the book separates systematization from practicality until it reaches business results for decision-making by future and current accountants of that time, through financial statements that are still in force today. This legacy remains in force subject to global technological changes.
Contador Público y Auditor. Dra. En Investigación e Innovación Educativa, ex becaria Conacyt. Investigadora de la Facultad de Administración de la Benemérita Universidad Autónoma de Puebla .México. Correo electrónico: titosfonseca@yahoo.com.mx
Administrador de Empresas. Dr. Administración Pública. Investigador tiempo completo de la Facultad de Administración de la Benemérita Universidad Autónoma de Puebla. México. Correo electrónico alfredoperez2001@hotmail.com
Lic. En economía. Doctor en Ciencias Económicas. Investigador-Metodólogo Económico-Financiero del Vicerrector Primero de la Universidad Central ¨Marta Abreu¨ de Las Villas. Cuba. Correo electrónico: jmgvazquez@nauta.cu
