English, Article edition: La reglamentación del control interno del Banco de San Carlos entre 1782 y 1789: funciones de la Junta General, la Junta de Dirección y la Teneduría General de Libros. (Reglamentation of internal control at the Bank of San Carlos, 1782-1789: functions of the general meeting of shareholders, executive board and general bookkeeping department). Mayordomo García-Chicote, Francisco; Peyró Vilaplana, Encarnación

User activity

Share to:
 
Bookmark: http://trove.nla.gov.au/version/212497
Physical Description
  • article
Language
  • English

Edition details

Title
  • La reglamentación del control interno del Banco de San Carlos entre 1782 y 1789: funciones de la Junta General, la Junta de Dirección y la Teneduría General de Libros. (Reglamentation of internal control at the Bank of San Carlos, 1782-1789: functions of the general meeting of shareholders, executive board and general bookkeeping department).
Author
  • Mayordomo García-Chicote, Francisco
  • Peyró Vilaplana, Encarnación
Physical Description
  • article
Notes
  • RePEc:dec:articl:2004-08:119-145
  • En la Real Cédula de 2-6-1782, fundando este Banco, y en los Reglamentos de 1783 y 1789 se reguló profusamente su actividad y su control interno. El objetivo de este trabajo es el análisis de los aspectos de dicho control que, directa o indirectamente, tienen que ver con la gestión contable de esta entidad; y para ello estudiaremos los disposiciones de la citada Real Cédula, del Reglamento de Régimen Interior de 1783 y del Reglamento General de 1789, así como los acuerdos de la Juntas Generales y de Dirección de esa época, que dieron lugar a las disposiciones recogidas en dicha normativa. En este sentido, vamos a centrarnos en el estudio de las disposiciones que regulaban las funciones de la Junta General, la Junta de Dirección y la Teneduría General de Libros. The Royal Decree of June 2, 1782 by which the Bank was founded as well as the Regulations of 1783 and 1789 ruled in detail its activities and internal control. This paper aims to analyze all aspects of this control that directly or indirectly have to do with the accounting implementation of the entity. In this sense we shall examine the dispositions of the foundation Decree, the Internal Regulation of 1783 and the General Regulation of 1789. We shall also study the decisions of the General Meetings of Shareholders and of the Board of Directors which gave origin to the rules contained in these regulations. The paper will specially focus on the dispositions that ruled the internal control functions of the General Meetings of Shareholders, the Board of Directors and the General Bookkeeping Department.
  • Historia de la Contabilidad, Contabilidad bancaria, Control interno, Banco de San Carlos, Siglo XVIII. Accounting History, bank accounting, internal control, Banco de San Carlos, 18th century.
  • RePEc:dec:articl:2004-09:119-145
Language
  • English
Contributed by
OAIster

Get this edition

Other links

  • Set up My libraries

    How do I set up "My libraries"?

    In order to set up a list of libraries that you have access to, you must first login or sign up. Then set up a personal list of libraries from your profile page by clicking on your user name at the top right of any screen.

  • All (1)
  • Unknown (1)
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.
None of your libraries hold this item.

User activity


e.g. test cricket, Perth (WA), "Parkes, Henry"

Separate different tags with a comma. To include a comma in your tag, surround the tag with double quotes.

Be the first to add a tag for this edition

Be the first to add this to a list

Comments and reviews

What are comments? Add a comment

No user comments or reviews for this version

Add a comment