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Mechanisms for controlling expenditure in the Spanish Royal Household, c.1561-c.18081

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  • Jose Jurado-Sanchez

Abstract

The purpose of this article is to examine the accounting and auditing in the Spanish Royal Household between 1561 and 1808. The Royal Household was the third most important item of expenditure that the State Treasury financed, after the Army and Navy and the National Debt. On studying spending control in the Royal Household, we have rejected the idea, often advanced by historiography, that there was no spending control within this institution. On the contrary, treasurers and accountants were only able to release funds for expenditure purposes on the basis of prior authorization. However, the efficiency of spending control was very limited due to technical, administrative and, above all, social and political elements.

Suggested Citation

  • Jose Jurado-Sanchez, 2002. "Mechanisms for controlling expenditure in the Spanish Royal Household, c.1561-c.18081," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 157-185.
    • Handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:157-185
    DOI: 10.1080/09585200210134901
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    References listed on IDEAS

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    1. Yannick Lemarchand, 1999. "Introducing double-entry bookkeeping in public finance: a French experiment at the beginning of the eighteenth century," Accounting History Review, Taylor & Francis Journals, vol. 9(2), pages 225-254.
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