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La contabilidad presupuestaria: instrumento de información y control. La transición de los ayuntamientos españoles del Antiguo al Nuevo Régimen. (Budget accounting as information and control tool. Spanish town councils and their transition from the Old to the New Regime)

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  • Campos Lucena, Mª Soledad
  • Sierra Molina, Guillermo J.
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    Abstract

    Del Antiguo al Nuevo Régimen, España sufrió una transformación social, económica y política que supuso una ruptura drástica en la organización del país con respecto a la existente hasta ese momento. El déficit crónico que venía sufriendo el Estado motivó los continuos intentos de éste por el control de los recursos locales que gozaban hasta el momento de una situación de saneamiento envidiable por parte de aquél. El sistema contable que se implantó, basado en la aprobación, gestión y control del presupuesto, permitió por un lado dotar al Estado de un sistema de información y control sobre los recursos de los ayuntamientos así como de sus competencias. Con este trabajo pretendemos exponer la transformación que sufrió el sistema contable en los ayuntamientos del Antiguo al Nuevo Régimen, convirtiéndose además de en un sistema de control sobre los recursos locales en un instrumento de liberalización para la gestión interna de los de los mismos, en los propios ayuntamientos. Spain experienced a social, economic and political transformation between the Old and the New Regime. This transformation meant a dramatic change in the way the country was organized until then. The ingrained deficit of the state provoked several attempts aiming at taking control over the local resources, which enjoyed an enviable financial situation. The system implemented was based on the approval, management and control of a budget. This measure allowed the state to have an information and control system over the local councils and their powers. The aim of this paper is to show the transformation undergone by the accounting system in local councils from the Old to the New Regime. It turned into both, a control system over local resources and a liberalization device for internal management.

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    File URL: http://www.decomputis.org/dc/articulos_doctrinales/campos_sierra4.pdf
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    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2006)
    Issue (Month): 4 (June)
    Pages: 4-41

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    Handle: RePEc:dec:articl:2004-09:4-41

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    Web page: http://www.aeca.es/
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    Related research

    Keywords: Contabilidad presupuestaria; Contabilidad Local; Antiguo Régimen. Budget Accounting; Local Accounting; Old Regime.;

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