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Normativa contable en la Armada española durante el período 1700-1850: especial referencia a la administración de provisiones. (Accounting regulations in the Spanish Navy in the period 1700-1850: special reference to the administration of provisions supply)


  • Guzmán Raja, Isidoro


La llegada al trono del primer Rey Borbón Felipe V (1700) y el posterior nombramiento de José Patiño y Rosales (1717) como Intendente General hicieron que la situación de la Armada Española sufriese una importante transformación en su organización militar y administrativa, lo que legislativamente desembocó en la publicación de diversas Ordenanzas y disposiciones normativas, que con un desarrollo posterior en diferentes momentos históricos, analiza el presente trabajo en el periodo 1700-1850. The arrival to the throne by the first Bourbon King, Philip V (1700) and the subsequent naming of José Patiño y Rosales (1717) as Quartermaster General led the situation of the Spanish Navy to undergo an important transformation in its military and administrative organisation, which in terms of legislation meant the publication of different Ordinances and regulatory dispositions. The subsequent development of which, at different historic moments, is analysed in the present study, for the period 1700-1850.

Suggested Citation

  • Guzmán Raja, Isidoro, 2006. "Normativa contable en la Armada española durante el período 1700-1850: especial referencia a la administración de provisiones. (Accounting regulations in the Spanish Navy in the period 1700-1850: spec," 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 5, pages 65-146, December.
  • Handle: RePEc:dec:articl:2004-09:65-146

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    References listed on IDEAS

    1. Enrique Llopis & Esther Fidalgo & Teresa Mendez, 2002. "The 'Hojas de Ganado' of the Monastery of Guadalupe, 1597-1784: an accounting instrument for fundamental economic decisions," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 203-229.
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