Conventional Cost Systems and ABC Model: A Comparative Analysis

Esteban Hernández-Esteve

Revista de Contabilidad - Spanish Accounting Review, 1998, vol. 1, issue 1, pages 103-135

Abstract: The internal organization an operative functioning of the Royal Exchequer in Castile during the Middle or Modern Ages is a almost unexplored item. When studies on the situation and evolution of the Royal Finance have had to deal in passing with this subject, they have simply referred to the book by Francisco Gallardo Fernández: "Origen, progresos y estados de las rentas de la Corona de España, su gobierno y administración ", published in 1805. Its information in this respectis nevertheless rather scarce and unreliable. For the firstime this paper presents copious, original information about the functions carried out and the account books kept by the Account Books Offices (Contadurías de Libros) into which the Head Body of the Royal Exchequer (Contaduría Mayor de Hacienda) was divided taken from manuscripts located by the author.

Keywords: public accounting; accounting history; Spain; 16th century (search for similar items in EconPapers)
Date: 1998
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