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El uso de los presupuestos en la Casa ducal de Osuna (1860-69). (The use of budgets in the Osuna's Ducal estate (1860-69)


  • López Manjón, Jesús Damián
  • Gutiérrez Hidalgo, Fernando


La política española estuvo marcada durante el siglo XIX por una frecuente oscilación en el gobierno entre posturas opuestas liberales y conservadoras. Además, ocurrieron diversos cambios contables, entre ellos, la aparición de los presupuestos en las cuentas del Estado. La literatura ha estudiado la implantación de estos presupuestos en empresas y organizaciones públicas, al menos como límite de gastos permitidos. Este trabajo estudia el uso de presupuestos en una organización privada, la Casa ducal de Osuna, una de las mayores casas aristocráticas españolas, tratando así de paliar la laguna existente en la historiografía contable española acerca de estas organizaciones, a pesar de su importancia en la economía española. The Spanish policy during the 19th century suffered frequent changes between liberal and conservative discourses in the government and even in the different promulgated Constitutions. Moreover, accounting changes also happened in Spain during the same period, for instance, the implementation of annual budgets in the Estate accounts. The literature has pointed out the use of budgets in public firms since 1850 onwards, although only as a limit of payments. This work deals with the use of budgets in a private organisation, the Osuna’s ducal estate (ODE), one of the more important Spanish aristocratic organisations.

Suggested Citation

  • López Manjón, Jesús Damián & Gutiérrez Hidalgo, Fernando, 2005. "El uso de los presupuestos en la Casa ducal de Osuna (1860-69). (The use of budgets in the Osuna's Ducal estate (1860-69)," 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 3, pages 72-98, December.
  • Handle: RePEc:dec:articl:2004-09:72-98

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