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Estudio normativo sobre la administración y contabilidad de los Pósitos y su aplicación al Pósito de la Villa de Osuna (1753-1763)
[Legal study on the management and accounting of the Pósitos and its application to the common Pósito of Osuna (1753-1763)]

Author

Listed:
  • Caro Puro, Rocío

    (Escuela Universitaria "Francisco Maldonado" Osuna)

  • Hernández Borreguero, Julián

    (Universidad de Sevilla)

  • Donoso Anes, Alberto

    (Universidad de Sevilla)

Abstract

En el presente estudio se analiza una de las entidades municipales más antiguas de España: El Pósito común de Osuna. Estas entidades se crearon originariamente con la finalidad de repartir pan a los caminantes, así como evitar épocas de carestía. Posteriormente se convirtieron en entidades de crédito agrícola y que permitían a las autoridades controlar el precio del trigo. Nuestra investigación se centra en el análisis de la gestión y administración de los Pósitos. Para ello hemos analizado la normativa aplicable a esta institución, concretamente la Instrucción del 30 de Mayo de 1753. A continuación realizamos un análisis de toda la documentación disponible en el Archivo Municipal de Osuna, para determinar el grado de cumplimiento e implantación de la Instrucción de 1753 tomando como período de estudio los años que van desde 1753 hasta 1763.

Suggested Citation

  • Caro Puro, Rocío & Hernández Borreguero, Julián & Donoso Anes, Alberto, 2014. "Estudio normativo sobre la administración y contabilidad de los Pósitos y su aplicación al Pósito de la Villa de Osuna (1753-1763) [Legal study on the management and accounting of the Pósitos and its application to the common Pósito of Osuna (1753," De Computis, Universidad Pablo de Olavide, issue 20, pages 116-143.
    • Handle: RePEc:dec:articl:2014:116-143
    DOI: https://doi.org/10.26784/issn.1886-1881.v11i20.50
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