Advanced Search
MyIDEAS: Login to save this article or follow this journal

Las cuentas públicas de ultramar en la segunda mitad del siglo XIX: normativa y procedimiento de fiscalización referidos al caso de Puerto Rico (año 1880-81). (The public accounts of overseas in the second half of the 19th century: regulation and procedure of taxation referred to the case of Puerto Rico (1880-81))

Contents:

Author Info

  • Mirón Murciano, Pedro
  • Escobar Pérez, Bernabé
  • Hernández Borreguero, José Julián
Registered author(s):

    Abstract

    El siglo XIX fue especialmente convulso para España y sus colonias. En los continuos cambios políticos se sucedieron los intentos por mejorar la gestión de una Hacienda Pública arruinada e ineficiente. En este contexto, nuestro trabajo se plantea un doble objetivo. En primer lugar se revisa las modificaciones normativas que afectaron, por una parte a la Contabilidad Pública (implantando el método de la partida doble) y, por otra, a los sucesivos Tribunales de Cuentas encargados de su fiscalización. En segundo lugar se describen los documentos justificativos de la rendición de cuentas públicas de la Isla de Puerto Rico correspondiente al año 1880-81, para contrastar si éstas se ajustaban fielmente a los procedimientos y normas dictados a tal efecto para las colonias ultramarinas. (The nineteenth century was particularly tumultuous for Spain and its colonies. In the ongoing political changes occurred attempts to improve the management of a ruined and inefficient public finances. In this context, our work proposes a dual purpose. Firstly, on the one hand, we review the regulatory changes affecting one part of the Public Accounting (implementing the double-entry method) and, on the other hand, the subsequent audit offices responsible for overseeing them. Secondly we describe the documents for the public accountability of the island of Puerto Rico for the period 1880-81, to test whether they complied faithfully with the procedures and rules issued for this purpose for overseas colonies).

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.decomputis.org/dc/articulos_doctrinales/miron_escobar_hernandez14.pdf
    Download Restriction: no

    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): (2011)
    Issue (Month): 14 (June)
    Pages: 121-155

    as in new window
    Handle: RePEc:dec:articl:2010-12:121-155

    Contact details of provider:
    Web page: http://www.aeca.es/
    More information through EDIRC

    Related research

    Keywords: Cuentas Públicas; Ultramar; Puerto Rico; siglo XIX. Public Accounting; Overseas; Puerto Rico; 19th century.;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:dec:articl:2010-12:121-155. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Izaga García, Juan).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.