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Las cuentas públicas de ultramar en la segunda mitad del siglo XIX: normativa y procedimiento de fiscalización referidos al caso de Puerto Rico (año 1880-81). (The public accounts of overseas in the second half of the 19th century: regulation and procedure of taxation referred to the case of Puerto Rico (1880-81))

Listed author(s):
  • Mirón Murciano, Pedro
  • Escobar Pérez, Bernabé
  • Hernández Borreguero, José Julián
Registered author(s):

    El siglo XIX fue especialmente convulso para España y sus colonias. En los continuos cambios políticos se sucedieron los intentos por mejorar la gestión de una Hacienda Pública arruinada e ineficiente. En este contexto, nuestro trabajo se plantea un doble objetivo. En primer lugar se revisa las modificaciones normativas que afectaron, por una parte a la Contabilidad Pública (implantando el método de la partida doble) y, por otra, a los sucesivos Tribunales de Cuentas encargados de su fiscalización. En segundo lugar se describen los documentos justificativos de la rendición de cuentas públicas de la Isla de Puerto Rico correspondiente al año 1880-81, para contrastar si éstas se ajustaban fielmente a los procedimientos y normas dictados a tal efecto para las colonias ultramarinas. (The nineteenth century was particularly tumultuous for Spain and its colonies. In the ongoing political changes occurred attempts to improve the management of a ruined and inefficient public finances. In this context, our work proposes a dual purpose. Firstly, on the one hand, we review the regulatory changes affecting one part of the Public Accounting (implementing the double-entry method) and, on the other hand, the subsequent audit offices responsible for overseeing them. Secondly we describe the documents for the public accountability of the island of Puerto Rico for the period 1880-81, to test whether they complied faithfully with the procedures and rules issued for this purpose for overseas colonies).

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    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): (2011)
    Issue (Month): 14 (June)
    Pages: 121-155

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    Handle: RePEc:dec:articl:2010-12:121-155
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