Las funciones contables del Racional de Valencia según los Capitols del quitament de 1669. Estudio de la última década de su oficio (1697-1707). (The accounting functions of the rational of Valencia according to the capitols del quitament of 1669. Study of the last decade of the institution’s life (1697-1707))
AbstractEn este trabajo se analiza la institución del Racional de Valencia en la última década de este oficio, coincidiendo con el momento en que la normativa municipal le confirmaba las importantes competencias tradicionalmente ostentadas desde la creación del cargo en el siglo XIV; bien como componente de la comisión que dirigía la política local, o bien a título particular, disponiendo de amplias facultades en ambos casos para intervenir y auditar las cuentas de la ciudad y de su Banco, así como participar en el proceso de absolución de los responsables de dichas cuentas, auxiliado por un equipo de expertos contables y legales. (This paper analyses the institution of the Rational of Valencia in the last decade of its life. The beginning of this decade just coincided with the issuing of a regulation that confirmed the important responsibilities conferred to the Rational since the creation of the position in the 14th century. This responsibilities embraced his commitments as a member of the commission that ruled Kingdom of Valencia’s policy, as well as the wide powers that he had in the performance of his position, the main of which were to control and audit the accounts of the city and of its bank, the Taula de Canvis, taking part in the process of settelment these accounts. He was helped in his duties by a team of accountants and legal experts).
Download InfoIf 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.
Bibliographic InfoArticle 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): 15 (December)
Historia de la Contabilidad. Contabilidad municipal. Capitols del Quitament. Valencia siglos XVII y XVIII. Accountig History. Municipal accounting. Capitols del Quitament. Valencia 17th and 18th centuries.;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral 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.