La contabilidad de la Casa Ducal de Osuna durante la intervención real de su patrimonio (1591-1633)

Résumé

The Spanish aristocratic estates were one of the more important private economic organizations in the country, al least until 19th century. In spite of this, there is yet a lack of research works on accounting history of the Spanish Aristocratic estates. This paper deals with accounting used in the Osuna's ducal estate, one of the bigger Spanish aristocratic estates. The Crown seized the patrimony of the ducal estate in 1590 due to high level of indebtedness and the problems to pay accurately to their creditors. This kind of financial problems were not exclusive of the Osuna's ducal estate but usual in other Spanish aristocratic organizations in that period. However, the availability of primary sources just allows starting the study with the accounts reported in 1594 but related to 1591. This period covers until 1633. The king decided to give back to the dukes the management of their patrimony in that year in spite of the problem of indebtedness had not been solved but, on the contrary, had increased. The paper bases on the primary sources kept in the Municipal Archive of Osuna and in the Nobility Section of the National Historic Archive. The study of these sources allows the description of several accounting documentation coming from the period 1594-1633, overall, the accounts reported by the collectors of the ducal patrimony in different villages of Andalusia. After studying the documents we can assert that the main role played by accounting in the Osuna's ducal estate during those years were the rendering of accounts of the organisation's agents. The aim of the accounts was to calculate the balance, creditor or debtor, of these agents face to the ducal estate. The method used to reach this objective was the charge and discharge as usual in other great organizations of this period. On the other hand, we can conclude that accounting did not play an important role in the decision-making of the management of the seized patrimony nor there relevant changes in the accounting informative flows of the organisation during the period of the seizure.