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
Année de publication: 2019
Volumen: 29
Número: 71
Pages: 127-142
Type: Article
D'autres publications dans: Innovar: revista de ciencias administrativas y sociales
Résumé
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.