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Los contadores municipales en la Corona de Castilla (siglos XIV-XVIII). (The municipal accountants in the Crown of Castile (14th-18th century)

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  • García Ruipérez, Mariano

Abstract

Este trabajo pretende abordar el estudio, desde planteamientos cercanos a la historia de las instituciones, de uno de los oficiales municipales más desconocidos. Nos referimos al contador, que se encargó del control y fiscalización de los ingresos y gastos en los principales ayuntamientos españoles desde la Baja Edad Media hasta bien entrado el siglo XIX. Through an approach close to the history of the institutions, this paper intends to study one of the most unknown municipal officers in Spain. We refer to the contador, comptroller or accountant, who was in charge of the control and supervision of the incomes and expenses in the main Spanish City Halls from the Middle Ages up to well entered the 19th century.

Suggested Citation

  • García Ruipérez, Mariano, 2005. "Los contadores municipales en la Corona de Castilla (siglos XIV-XVIII). (The municipal accountants in the Crown of Castile (14th-18th 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 2, pages 53-100, June.
  • Handle: RePEc:dec:articl:2004-09:53-100
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