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El régimen administrativo y contable del hospital de caridad de La Coruña en el siglo XVIII. (Stewardship and accountancy in the charity hospital of La Coruña during the XVIII century)

Author

Listed:
  • Salvador Montiel, Mª Dolores
  • Ruiz Lamas, Fernando Carlos

Abstract

El objetivo de este trabajo ha sido el análisis de la organización administrativa y del método contable empleado por el Hospital de Caridad de La Coruña en el siglo XVIII, lo cual se ha llevado a cabo a través del estudio de las Constituciones aplicables, del libro principal de cuentas y de otros documentos relacionados con la administración del Hospital. (The aim of this paper was to analyze the stewardship and accounting methods used in the Charity Hospital of La Coruña (Spain) during the XVIII century. This has been implemented through the study of its foundation rules, the main book of accounts and other documents linked to the governance of the Hospital).

Suggested Citation

  • Salvador Montiel, Mª Dolores & Ruiz Lamas, Fernando Carlos, 2011. "El régimen administrativo y contable del hospital de caridad de La Coruña en el siglo XVIII. (Stewardship and accountancy in the charity hospital of La Coruña during the XVIII 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 14, pages 156-178, June.
  • Handle: RePEc:dec:articl:2010-12:156-178
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