Abstract

GIL-MARIN, Miseldra; VIDELA-LARA, Marisol  and  ROJAS-DIAZ, Pedro José. The influence of accounting on the economic relationships of Esperanza de Rueda in colonial Chile. Cienciamatria [online]. 2024, vol.10, n.18, pp.260-274.  Epub Aug 22, 2024. ISSN 2542-3029.  https://doi.org/10.35381/cm.v10i18.1265.

The aim of the research was to analyze the influence of Accounting in the Economic Relations of Esperanza de Rueda in Colonial Chile. This research was carried out from the quantitative paradigm, descriptive and complemented with a documentary-bibliographic design which allowed the collection of information extracted from refereed articles, degree works and bibliographic texts among others, completed with the analytical method, guiding and complementing the study of particular aspects, explored in the analysis of written content, through the analytical-synthetic method. These documents reflect the interaction of material goods with Doña Esperanza's identity, her social status and the cultural practices of her time. It is concluded that, economic facts in colonial Chile reveal a high degree of sophistication and formality, comparable in many respects to contemporary accounting theories and practices.

Keywords : Colonial country; accounting; economic history..

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