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La construcción de un modelo de control de la Hacienda en el primer tercio del siglo XVIII. El proyecto de José Patiño (1724-1726). (Building a model of controlling the exchequer in the first third of the 18th century. The project of Jose Patiño (1724-1726))


  • Dubet, Anne


Este texto pretende contribuir al estudio de la cultura de los grupos dirigentes del siglo XVIII centrándose en las representaciones de los que gobiernan la Hacienda real. Se aborda el caso de José Patiño, estudiando su estrategia de acceso a la Secretaría del Despacho de la Hacienda en 1724-1726 y la construcción de su proyecto de gobierno de la Hacienda. En los años 1720, el gobierno de la Hacienda es objeto de debates y rivalidades. Mi hipótesis es que Patiño y su entorno no se distinguen tanto de sus adversarios por su proyecto económico como por su concepción del control financiero, estrechamente vinculada a la definición de las competencias del ministro y de las relaciones a mantener con los hombres de negocios. Patiño no es más moderno que su época; tampoco es original, pero tiene una visión global y coherente de la Hacienda y sabe ganarse apoyos útiles a la promoción de su proyecto. (This paper intends to contribute to the study of the Spanish leading groups in the 18th century focusing on the people governing the Exchequer. José Patiño’s case is studied for this purpose, analysing his strategy to accede to the charge of Finance minister in 1724-1726. His project to rule the Exchequer is also studied. In the 1720 decade the governing of the Exchequer were object of debates and rivalries. My thesis is that Patiño and his environment were not so much different from their opponents with regard to their economic project. The difference was much more connected to the conception of financial control, a control which was closely linked with the Minister’s competences and with the relations to establish with business people. Patiño was not more modern that his time; he was neither original, but he had a coherent overview of the Exchequer and knew how to obtain useful support for the promotion of his project).

Suggested Citation

  • Dubet, Anne, 2012. "La construcción de un modelo de control de la Hacienda en el primer tercio del siglo XVIII. El proyecto de José Patiño (1724-1726). (Building a model of controlling the exchequer in the first third of," 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 16, pages 7-54, June.
  • Handle: RePEc:dec:articl:2010-12:7-54

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    References listed on IDEAS

    1. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
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