El Banco de San Carlos: la quiebra del principio de prudencia tras la salida en 1790 de Cabarrús y su equipo directivo. (The Bank of San Carlos: the broken principle of prudence after the departure in 1790 of Cabarrús and his management team)

Rafael Moreno Fernández

De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., 2013, issue 18, 51-80

Abstract: El Banco de San Carlos se crea en 1782 con tres objetos heterogéneos y que han resultado, en parte, incompresibles a los ojos de algunos investigadores: la gestión de los vales reales, el aprovisionamiento de las tropas y el Real Giro. Sin embargo, existían poderosas razones, y no solo económicas, para integrar en la institución tales actividades. (The Bank of San Carlos, was founded in 1782, and was set up to achieve three different objectives which have been considered strange to the researchers: the management of special kind of Public Debt called Vales Reales, the supply of military troops, and usual banking operations called Real Giro. Nevertheless, it existed not only for economical reasons for integrations of these activities in the institution).

Keywords: Historia contabilidad bancaria; Banco de San Carlos; Actividad; control y prudencia contable; siglo XVIII. Accounting history of banking; Bank of Saint Charles; Activity; control and accounting prudence; 18th century. (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:dec:articl:2013:51-80

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