IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

La contabilidad pública en las Cortes de Cádiz: la "Memoria sobre la Cuenta y Razón de España" (1811) de José Canga Argüelles. (Public Sector Accounting at the Parliament in Cadiz: the "Report on Spain's Accounting" (1811) by José Canga Argüelles)

Listed author(s):
  • López Castellano, Fernando
Registered author(s):

    En este trabajo se narra un intento relevante, siquiera desde el punto de vista doctrinal, de la historia institucional de la Hacienda: el ambicioso proyecto de reforma de la Contabilidad Pública llevado a cabo por las Cortes Generales y Extraordinarias instaladas en Cádiz durante la invasión napoleónica. En este capítulo poco conocido de la historia institucional de la Hacienda, destacan las ideas sobre la Cuenta y Razón expuestas por el Secretario del Despacho de Hacienda, José Canga Argüelles, a lo largo de su corto, pero prolífico paso por el ministerio, y, sobre todo, en su “Memoria sobre la Cuenta y Razón de España”, leída ante las Cortes Generales y Extraordinarias reunidas en Cádiz el día 29 de Junio de 1811. La Memoria contiene las líneas maestras de la futura reforma gaditana y de los posteriores proyectos de administración de la Tesorería. La filosofía de la Memoria será asumida por el texto constitucional y por la Comisión Especial de Hacienda, encargada de elaborar el proyecto de nueva planta de Tesorería, y se verá reflejada, finalmente, en el Decreto de 7 de agosto de 1813. This paper describes an important initiative, at least from a doctrinal point of view, in the framework of the institutional history of Spanish Exchequer, i.e., the ambitious reform project of Public Sector Accounting carried out by the General and Extraordinary Assembly seated in Cadiz during the Napoleonic invasion. This is a very little known chapter of the institutional history of Spanish Exchequer. In this chapter José Canga Argüelles’ ideas on Public Sector Accounting stand out. He exposed these ideas in the course of his short but very prolific time as Finance Minister and above all in his “Report on Spain’s Accounting” presented before the General and Extraordinary Assembly met in Cadiz on the 29th June 1811. The Report contains the main lines of the future reform of Cadiz and the further projects regarding the Treasury administration. The philosophy of the Report was assumed by the Constitution and by the Special Exchequer Commission entrusted with the elaboration of the project of the new structure of the Treasury. At last, it informed the Decree of 7th August 1813.

    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:
    Download Restriction: no

    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): (2009)
    Issue (Month): 10 (June)
    Pages: 216-238

    in new window

    Handle: RePEc:dec:articl:2004-09:216-238
    Contact details of provider: Web page:

    More information through EDIRC

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

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

    When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-09:216-238. 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.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.