versión impresa ISSN 0121-5051
CAMPOS LUCENA, María Soledad. Control over resources through public accounting: transformation of the process from the old to the new regime. Innovar [online]. 2010, vol.20, n.36, pp. 15-34. ISSN 0121-5051.
For a long time, the financial precariousness of the State collided with the bonanza from local coffers. This worsened at the end of the Old Regime due to the loss of colonies, the State's main source of income, along with the wars in which the country became involved, which increased its expenditures. This situation meant that the diverse governments that came to power in Spain between the middle of the 17th-century and the end of the 19th century had a common objective, namely control over local resources. In this work, we show that the system for accounting information was used this purpose, making it a tool for governmental control over local resources.
Palabras llave : Local Public Accounting; Old Regime; New Regime; 19th-century.