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El gasto público por la “Acción en Marruecos” tras el Desastre de Annual (1921-1922)
[Public spending by "Action in Morocco" after the Disaster of Annual (1921-1922)]

Author

Listed:
  • Casasola Balsells, Mª Araceli

    (Universidad Pablo de Olavide – Departamento de Economía Financiera y Contabilidad)

  • Pérez Chamorro, Vicente Antonio

    (Universidad Pablo de Olavide – Departamento de Economía Financiera y Contabilidad)

Abstract

El presente trabajo contribuye a la línea de investigación sobre historia de la contabilidad pública en un contexto de Guerra al estudiar las consecuencias contables y financieras, que tuvo el gasto en la “Acción en Marruecos” tras el Desastre de Annual, en el Presupuesto General del Estado. El trabajo analiza, primero, el destino y forma de concesión de los créditos adicionales otorgados por el Gobierno para dotar de los medios materiales y humanos necesarios en la reconquista de las posiciones perdidas en Annual. Y segundo, se estudian las críticas vertidas por el Tribunal de Cuentas al proceso presupuestario y rendición de cuentas públicas. Para ello, se han utilizado como fuentes primarias los textos legales publicados en la Gaceta de Madrid.

Suggested Citation

  • Casasola Balsells, Mª Araceli & Pérez Chamorro, Vicente Antonio, 2015. "El gasto público por la “Acción en Marruecos” tras el Desastre de Annual (1921-1922) [Public spending by "Action in Morocco" after the Disaster of Annual (1921-1922)]," De Computis, Universidad Pablo de Olavide, vol. 12(23), pages 110-142.
    • Handle: RePEc:dec:articl:2015:12:23:110-142
    DOI: https://doi.org/10.26784/issn.1886-1881.v12i23.21
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