Contabilidad, política y Estadopropuestas de implantación del método de partida doble en la contabilidad pública española y las negativas consecuencias de su rechazo (1849-1894)
- Isidoro Guzmán-Raja 1
- Fernando Gutiérrez-Hidalgo 2
- 1 Universidad Politécnica de Cartagena, España
- 2 Universidad Pablo de Olavide, España
ISSN: 0121-5051
Argitalpen urtea: 2019
Alea: 29
Zenbakia: 71
Orrialdeak: 127-142
Mota: Artikulua
Beste argitalpen batzuk: Innovar: revista de ciencias administrativas y sociales
Laburpena
The object of this paper is to study the different attempts for implementing the double-entry accounting method in Spanish Public Accounting during the second half of the XIX century, through the analysis of the regulations by the different Spanish governments along the aforementioned period. This work presents and explains the reasons for the failure of such proposals, concluding that such objective could not be reached due to the apathy of the political class of the time towards the double-entry accounting method, given that its enactment would have indirectly harmed their interests.