Los contadores municipales en la Corona de Castilla (siglos XIV-XVIII). (The municipal accountants in the Crown of Castile (14th-18th century)

Mariano García Ruipérez

De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., 2005, issue 2, 53-100

Abstract: Este trabajo pretende abordar el estudio, desde planteamientos cercanos a la historia de las instituciones, de uno de los oficiales municipales más desconocidos. Nos referimos al contador, que se encargó del control y fiscalización de los ingresos y gastos en los principales ayuntamientos españoles desde la Baja Edad Media hasta bien entrado el siglo XIX. Through an approach close to the history of the institutions, this paper intends to study one of the most unknown municipal officers in Spain. We refer to the contador, comptroller or accountant, who was in charge of the control and supervision of the incomes and expenses in the main Spanish City Halls from the Middle Ages up to well entered the 19th century.

Keywords: España; Edad Moderna; oficios municipales; contadores; historia de las instituciones; hacienda municipal. Spain; 16th-18eCenturies; municipal officers; accountants; comptrollers; history of the institutions; municipal finances. (search for similar items in EconPapers)
Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:dec:articl:2004-09:53-100

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