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Contabilidad y crisis de las casas nobiliarias españolas en el siglo XIX. (Accounting and crisis in spanish aristocratic estates in 19th century)

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  • López-Manjón, Jesús Damián

Abstract

El presente trabajo se ocupa del uso de contabilidad en el siglo XIX en las Casas Aristocráticas Españolas. Pretende realizar una doble contribución a la historiografía contable española. Por un lado, contribuir a paliar la escasez de trabajos sobre la contabilidad señorial en España y, por otra, analizar el uso que de la contabilidad hicieron las casas aristocráticas para adaptarse al nuevo entorno socio-económico en que debían desenvolverse y en el que otras organizaciones estaban modificando sus mecanismos de gestión contable. (This work deals with the use of accounting in Spanish Aristocratic Estates during 19th century. It tries to make a twofold contribution to Spanish accounting historiography. On one hand, the work contains the description of unpublished primary sources reducing the lack of works dedicated to this topic. On the other hand, I analyse the use of accounting in Spanish Aristocratic estates in a period in which they had to face to a new socio-economic context characterised by the loss of their secular privileges and by the changes introduced in accounting systems of another Spanish organisations).

Suggested Citation

  • López-Manjón, Jesús Damián, 2009. "Contabilidad y crisis de las casas nobiliarias españolas en el siglo XIX. (Accounting and crisis in spanish aristocratic estates in 19th century)," 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 30-52, December.
  • Handle: RePEc:dec:articl:2004-09:30-52
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    References listed on IDEAS

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    1. Stephen P. Walker, 2008. "Innovation, convergence and argument without end in accounting history," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 296-322, February.
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