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El tratado hacendístico de un autor español del siglo XIX; relevante en sus contenidos contables, novedoso en su exposición. (The tax book a spanish author of the nineteenth century; relevant because of its accounting contents, successful in their exposure)


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  • Villacorta Hernández, Miguel Ángel
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    La defensa del método de la partida doble ha llegado desde muchos lugares. La presentada en este trabajo es la de Manuel Víctor de Christantes y Cañedo defensor del método desde su puesto de Jefe de Sección del Ministerio de Hacienda de España en el siglo XIX. El autor cree fundamental su utilización en todos los órdenes, pero con especial importancia en la planificación del sector público. (The defense of double-entry method has come from many fronts. The work presented here is that of Manuel Víctor de Christantes y Cañedo. He was defender of the method from his position as Head of Section at the Ministry of Finance of Spain in the nineteenth century. The author believed it was vital to use double-entry in all areas, but its use was especially important in public sector planning).

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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): (2012)
    Issue (Month): 16 (June)
    Pages: 141-161

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    Handle: RePEc:dec:articl:2010-12:141-161

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    Related research

    Keywords: Historia de la contabilidad; Hacienda Pública; Partida doble; “cuenta y razón”. History of Accounting; Treasury Department; double-entry accounting; "mind and reason".;


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