Abstract

SANCHEZ SANTIRO, ERNEST. The accounting documentary integration of the Royal Treasury of the New Kingdom of Granada at the end of the eighteenth century. The case of the royal treasury of Cartago (1798). Hist. Caribe [online]. 2022, vol.17, n.41, pp.17-48.  Epub Dec 05, 2022. ISSN 0122-8803.  https://doi.org/10.15648/hc.41.2022.3368.

The article shows the documentary integration that the Royal Treasury of the New Kingdom of Granada deployed in the accounting field at the end of the eighteenth century. For this purpose, a study is carried out on the Royal Treasury of Cartago, based on the accounting documentation that the royal officer of the treasury had to present to the Court of Accounts of Santafé de Bogotá in 1798. A procedure that allows us to observe the hierarchical structuring and the control that the fiscal authority had achieved through accounting supervision.

Keywords : Royal Treasury; Accounting; New Kingdom of Granada; Cartago; 18th century.

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