Origin and Develop of the Accounting in Prehispanic Epoch in Mexico)

Yıl 2008, Sayı: 38, 220 - 228, 01.04.2008

Reynaldo Frausto Mena C.p. Reyna Yezika Frausto Illescas

Öz

The objective of this inverstigation is to know if the Precolumbian cultures, such as, Maya, Olmeca, Teotihuacana, Mexicana or Aztec etc., which inhabited Mexico before the Spaniards arrived, know and practice the accounting, also to know as they exerted it. Special interest is investigate as developed their role, those that fulfill the accounting and as they were the different positions that they played in the context of the community, and to investigate whom within the community made it, with the purpose of identifying the origin of the professional that actually we known as like Accountants.

Anahtar Kelimeler

Accounting in Mayas, Accountability in Mayas, Accountability in Ancient Mexico, Accounting History, Aztecs.

İspanyol Öncesi Dönemde Meksika’da Muhasebenin Kökleri ve Gelişimi

Öz

Bu araştırmanın amacı, İspanyolların gelişinden önce Meksika’da yaşamış olan ve muhasebe mesleğini icra eden Maya, Olmeca, Nahuatl, Teotihuacana, Mexicana ve Aztek gibi uygarlıkların incelenmesidir. Ancak özel olarak üzerinde durulan nokta, bu topluluklarda muhasebe mesleğini kimlerin kullandığını ve bugünkü muhasebeciliğe benzeyen mesleğin ortaya çıkışının ardında yatan nedenleri belirlemektir.

Anahtar Kelimeler

Mayalar’da Muhasebe Mesleği, Mayalar’da Hesap Verme, Eski Meksika’da Muhasebe Mesleği, Muhasebe Tarihi, Aztekler.