Abstract

PINTO-BERNAL, José-Joaquín. General States of the Royai Treasury in Venezueia, 1790-1796. A Dispute over Accounting Technique and Fiscal Governance. Historelo.rev.hist.reg.local [online]. 2022, vol.14, n.30, pp.46-76.  Epub May 03, 2022. ISSN 2145-132X.  https://doi.org/10.15446/historelo.v14n30.93012.

One of the concerns of Bourbon reforms was to implement an effective control of resources of Indians, especially those generated by Royal Treasury. As a result of this, a whole process of transformation in accounting technique was generated which also happened with disputes of jurisdictional nature of those in charge of its implementation. The city government of Caracas was not alien to this context, which is why this paper investigates about technical characteristics on implementation of accounting reforms and the disputes they generated between the Mayor of the Royal Treasury and the High Court of Accounts during the years 1790 and 1796. Methodologically, it was decided to analyze the accountants' reports of Caracas Accounts Court and the Royal Treasury Intendant, documents that reveal not only a technical dispute between both offices, but also jurisdictional tensions with the application of the intendancy system and the double entry system at the end of the 18th century.

Keywords : Royal Treasury; tax history; accounting history; intendancy system; Venezuela.

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