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

La contabilidad presupuestaria: instrumento de información y control. La transición de los ayuntamientos españoles del Antiguo al Nuevo Régimen. (Budget accounting as information and control tool. Spanish town councils and their transition from the Old to the New Regime)

Listed author(s):
  • Campos Lucena, Mª Soledad
  • Sierra Molina, Guillermo J.
Registered author(s):

    Del Antiguo al Nuevo Régimen, España sufrió una transformación social, económica y política que supuso una ruptura drástica en la organización del país con respecto a la existente hasta ese momento. El déficit crónico que venía sufriendo el Estado motivó los continuos intentos de éste por el control de los recursos locales que gozaban hasta el momento de una situación de saneamiento envidiable por parte de aquél. El sistema contable que se implantó, basado en la aprobación, gestión y control del presupuesto, permitió por un lado dotar al Estado de un sistema de información y control sobre los recursos de los ayuntamientos así como de sus competencias. Con este trabajo pretendemos exponer la transformación que sufrió el sistema contable en los ayuntamientos del Antiguo al Nuevo Régimen, convirtiéndose además de en un sistema de control sobre los recursos locales en un instrumento de liberalización para la gestión interna de los de los mismos, en los propios ayuntamientos. Spain experienced a social, economic and political transformation between the Old and the New Regime. This transformation meant a dramatic change in the way the country was organized until then. The ingrained deficit of the state provoked several attempts aiming at taking control over the local resources, which enjoyed an enviable financial situation. The system implemented was based on the approval, management and control of a budget. This measure allowed the state to have an information and control system over the local councils and their powers. The aim of this paper is to show the transformation undergone by the accounting system in local councils from the Old to the New Regime. It turned into both, a control system over local resources and a liberalization device for internal management.

    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): (2006)
    Issue (Month): 4 (June)
    Pages: 4-41

    in new window

    Handle: RePEc:dec:articl:2004-09:4-41
    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:2004-09:4-41. 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.