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Organización y actividad de los tribunales de cuentas de ultramar (1851- 1893). (Organization and procedures of the account courts of overseas (1851- 1893))


  • Gutiérrez Hidalgo, Fernando


En Historia de la Contabilidad son relativamente abundantes los estudios sobre la organización contable de las Colonias españolas en América durante los siglos XVI a XVIII. Sin embargo, todavía se conoce poco sobre una institución tan fundamental para la gestión de las últimas colonias españolas como son los Tribunales de Cuentas de Ultramar. (In Accounting History there are studies, relatively abundant, about the accounting system of the Spanish Colonies in America during the centuries 16th to 18th. Nevertheless, still little is known about an institution as essential for the management of the last Spanish colonies as the Tribunales de Cuentas de Ultramar (Account Courts of Overseas).

Suggested Citation

  • Gutiérrez Hidalgo, Fernando, 2009. "Organización y actividad de los tribunales de cuentas de ultramar (1851- 1893). (Organization and procedures of the account courts of overseas (1851- 1893))," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 11, pages 3-29, December.
  • Handle: RePEc:dec:articl:2004-09:3-29

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