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Organización y funcionamiento administrativo y contable de la Real Hacienda de Indias en tiempo de los Austrias a la luz de la legislación aplicable. (Organization, administration and accounting of the Royal Treasury in Indies at the Habsburg time in the light of its normative)

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  • Donoso Anes, Alberto

Abstract

Este artículo es sólo parte de una investigación de mucha mayor envergadura. Dentro de ella tiene por objeto pasar revista a la normativa que regía la organización y el funcionamiento administrativo y contable de la Real Hacienda española en los territorios americanos. A estos efectos, se estudia dicha normativa así como los comentarios efectuados por los especialistas que la han analizado y evaluado. A continuación, y a la luz de esta normativa, se describen la organización, estructura y oficiales reales de esta Hacienda indiana, así como los principales rasgos de su funcionamiento administrativo y de su contabilidad. This paper forms part of a more extensive research project. Its aim within this project is to present the laws governing the organization, administration and accounting of the Spanish Royal Treasury in the American territories. To this purpose the relevant regulations are studied and commented, together with the evaluations of the specialized authors who have analyzed them. In the light of these regulations are then described the organization, structure and officers of the Indian Exchequer, as well as the main features of its organization, administration and accounting.

Suggested Citation

  • Donoso Anes, Alberto, 2008. "Organización y funcionamiento administrativo y contable de la Real Hacienda de Indias en tiempo de los Austrias a la luz de la legislación aplicable. (Organization, administration and accounting of th," 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 9, pages 48-96, December.
  • Handle: RePEc:dec:articl:2004-09:48-96
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    References listed on IDEAS

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    1. Alfred D. Chandler, 1969. "Strategy and Structure: Chapters in the History of the American Industrial Enterprise," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262530090, January.
    2. Sean McCartney & A.J. Tony Arnold, 2000. "George Hudson's financial reporting practices: putting the Eastern Counties Railway in context," Accounting History Review, Taylor & Francis Journals, vol. 10(3), pages 293-316.
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