Publication: Complejidad organizativa y desarrollo contable de los pósitos en España, siglos XVI-XIX
Authors
Gómez Díaz, Donato ; Fernández-Revuelta Pérez, Luis
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DOI
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info:eu-repo/semantics/article
Description
Abstract
El objetivo del presente trabajo estriba en la caracterización como organización empresarial de uno de los instrumentos financieros más importantes en España desde el siglo XVI: los Pósitos. Éstas instituciones locales funcionaron como Bancos de préstamo en simiente durante más de cuatro siglos. La identificación de las diferentes prácticas contables en dichas instituciones nos llevan a analizar el rol de la legislación contable, tanto por la influencia en su supervivencia como por su posterior declive y final desaparición.
The aim of this paper is to characterize one of the most important financial institutions in the Spanish economy since XVI century. These were the Positos. These local institution functions as banks that gave their loans in seeds. The identification of the different accounting practices affords us an opportunity to analy se the role of the accounting regulation during its existence,, later decline and final disappearance.
The aim of this paper is to characterize one of the most important financial institutions in the Spanish economy since XVI century. These were the Positos. These local institution functions as banks that gave their loans in seeds. The identification of the different accounting practices affords us an opportunity to analy se the role of the accounting regulation during its existence,, later decline and final disappearance.
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Citation
Revista de Contabilidad - Spanish Accounting Review, V. 1, N. 2, 1998
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