A PRECEDENT FOR OFF-BUDGET OPERATIONS IN PUBLIC ACCOUNTING: TREASURY OPERATIONS ON THE ISLAND OF PUERTO RICO (1869-1886)

被引：0

作者：

Murciano, Pedro Miron ^{[1
]}

Borreguero, Julian Hernandez ^{[1
]}

Perez, Bernabe Escobar ^{[1
]}

机构：

[1] Univ Seville, Dept Contabilidad & Economia Financiera, Seville, Spain

来源：

DE COMPUTIS-REVISTA ESPANOLA DE HISTORIA DE LA CONTABILIDAD | 2024年 / 21卷 / 02期

关键词：

Colonial Accounting; Budget Accounts; Double entry bookkeeping; Island of Puerto Rico; 19th century;

D O I：

10.26784/issn.1886-1881.21.1.11271

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

During the last decades of Spanish rule on the Island of Puerto Rico, the Spanish colonial authorities introduced new procedures through various reforms to improve the colonial administration of this overseas province. These reforms included the introduction of a budgetary accounting system and the double entry method. Contemporary literature describes the administrative reforms implemented in the colony as a failure. In this paper we analyse this pioneering accounting system and demonstrate that the public administration of the mid-19th century had significant knowledge of public accounting in order to identify and systematize the accounting events not included in the annual budgets.

引用

页数：27