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Organización y trámite de la censura de cuentas de ultramar según la documentación conservada en la sección Tribunal de Cuentas del Archivo General de Indias (1851-1893)

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  • Fernando Gutiérrez Hidalgo

    ()
    (Department of Business Administration, Universidad Pablo de Olavide)

Abstract

En Historia de la Contabilidad son relativamente abundantes los estudios sobre organizaciones estatales empresariales y nobiliarias. Sin embargo no se han encontrado estudios específicos sobre un organismo tan fundamental para la gestión del Estado como la Sala de Ultramar del Tribunal de Cuentas. Esto se ha podido deber a la opacidad de la información contable contenida en el Archivo General de Indias. La Sala de Ultramar del Tribunal de Cuentas era el órgano receptor y productor de testimonios escritos sobre las cuentas de las islas de Cuba, Puerto Rico y Filipinas. La función de esta dependencia hacendística era la fiscalización y vigilancia de los ingresos y gastos asentados en las cuentas del Estado, pronunciándose con autoridad inapelable por medio de un fallo de censura o finiquito de las mismas. Como consecuencia de esta función nació la Sección Tribunal de Cuentas del Archivo General de Indias. En esta Sección se producía una doble corriente documental. Por un lado, la documentación contable recibida de Ultramar, formada por cuentas y sus justificantes; y por otro, la emitida por el Tribunal con sus expedientes de censura. El objetivo de este trabajo es el dar a conocer y analizar la documentación contable contenida en dicha Sección según los organismos emisores, tipos más comunes de documentos contables y análisis cronológico de los mismos. Este análisis permitirá conocer la gestión y el valor de los recursos de aquellas posesiones ultramarinas pocos años antes de su independencia.

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File URL: http://www.upo.es/serv/bib/wpbsad/bsad0705.pdf
File Function: First version, 2007
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Bibliographic Info

Paper provided by Universidad Pablo de Olavide, Department of Business Administration in its series Working Papers with number 07.05.

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Length: 46 pages
Date of creation: Dec 2007
Date of revision:
Handle: RePEc:pab:wpbsad:07.05

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Related research

Keywords: management accounting functions; interorganizational relationships;

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  1. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 2002. "The relationship between accounting and spatial practices in the factory," Accounting, Organizations and Society, Elsevier, vol. 27(3), pages 239-274, April.
  2. Carmona, Salvador & Ezzamel, Mahmoud & Gutierrez, Fernando, 1997. "Control and cost accounting practices in the Spanish Royal Tobacco Factory," Accounting, Organizations and Society, Elsevier, vol. 22(5), pages 411-446, July.
  3. Carmona, S. & Donoso, R., 2004. "Cost accounting in early regulated markets: The case of the Royal Soap Factory of Seville (1525-1692)," Journal of Accounting and Public Policy, Elsevier, vol. 23(2), pages 129-157.
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