{"title":"19世纪哥伦比亚海关的政府会计","authors":"Stephen F. Laribee, J. Laribee, Stephen P. Hogan","doi":"10.1080/09585209400000039","DOIUrl":null,"url":null,"abstract":"During the nineteenth century Colombia's economy relied heavily on foreign trade, and the country's major source of revenues was the tariffs collected by the government customhouses. Because of their importance, the government was compelled to establish proper accounting for these and other duties. In 1844, it mandated a formal accounting and reporting system for all state customhouses. This system, built in part upon the Spanish legacy of colonial government, recognized the realities of an unstable political environment and an emerging government bureaucracy.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"112 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Government accounting for Colombia's customhouses during the nineteenth century\",\"authors\":\"Stephen F. Laribee, J. Laribee, Stephen P. Hogan\",\"doi\":\"10.1080/09585209400000039\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"During the nineteenth century Colombia's economy relied heavily on foreign trade, and the country's major source of revenues was the tariffs collected by the government customhouses. Because of their importance, the government was compelled to establish proper accounting for these and other duties. In 1844, it mandated a formal accounting and reporting system for all state customhouses. This system, built in part upon the Spanish legacy of colonial government, recognized the realities of an unstable political environment and an emerging government bureaucracy.\",\"PeriodicalId\":252763,\"journal\":{\"name\":\"Accounting, Business and Financial History\",\"volume\":\"112 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting, Business and Financial History\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/09585209400000039\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting, Business and Financial History","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/09585209400000039","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Government accounting for Colombia's customhouses during the nineteenth century
During the nineteenth century Colombia's economy relied heavily on foreign trade, and the country's major source of revenues was the tariffs collected by the government customhouses. Because of their importance, the government was compelled to establish proper accounting for these and other duties. In 1844, it mandated a formal accounting and reporting system for all state customhouses. This system, built in part upon the Spanish legacy of colonial government, recognized the realities of an unstable political environment and an emerging government bureaucracy.