El sistema de información contable del Hospital San Julián de Albacete entre 1838 y 1859. (Accounting information at the Hospital San Julian in Albacete among 1838 and 1859)

María del Mar López Pérez and Rosario Pérez Morote

De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., 2007, issue 6, 55-117

Abstract: En el presente trabajo abordamos el estudio del sistema hospitalario de la provincia de Albacete, concretamente del Hospital de San Julián durante el período comprendido entre 1838 y 1859, cuando su gestión corría a cuenta de la Junta Municipal de Beneficencia. Hemos analizado la contabilidad llevada en dicho establecimiento, basada aún en un sistema de “cargo y data”, a pesar de que hay constancia de anotaciones por partida doble desde finales del siglo XIII. In this work, we study the hospital system in the province of Albacete, particularly San Julián Hospital in the period from 1838 to 1859 when it was managed by the Municipal Council of Charity. We have analysed the accounting of this institution which was based on the so-called “cargo y data” system, although there are records of double-entry bookkeeping since the end of the 13th century.

Keywords: Historia de la contabilidad; España; información contable; contabilidad de hospitales; siglo XIX. Accounting history; Spain; accounting information; hospital accounting; 19th century. (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:dec:articl:2004-09:55-117

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