Management, Control and Auditing Accounting Regulation of the Municipal (Local) Valencian Public Banking in the Late 16th Century and Early 17th Century
Normativa Reguladora de la Gestión, Control y Revisión Contables del Banco Público Municipal de Valencia a Finales del Siglo XVI y Comienzos del XVII
Abstract
Accounting historians have paid little attention to the accounting management of municipal public banking in the Kingdom of Aragon. This paper analyses the development of accounting management legislation of the Taula de Canvis (Valencian public banking) from its reopening in 1519 until the first decade of the 17th century -with specific reference to the Ordenanzas de la Taula and the Capitols del Quitament. Key legislative documents have been examined including: the Codice nº 12 and the Manuals de Consells, which are held in the Archivo Municipal de Valencia. The analysis of these documents shows that municipal lawmakers took into account periodic accounting revision and internal control as well as standard bookkeeping practices.
Downloads
-
Abstract109
-
PDF (Español (España))102
References
ARCHIVO MUNICIPAL DE VALENCIA (A.M.V.): Códice 12. Capitols de la Taula de Valencia.
SERIE A Manuals de Consells, números: 75 (1547-48), 118 (1591-1592), 125 (1598-1599), 127 (1600-1601), 133 (1606-1607), 134 (1607-1608), 137 (1610-1611) y 138 (1611-1612).
SERIE C Libro de establecimientos y deliberaciones, No. 1 (1501-1631).
SERIE 113 Majors de la Taula, números 48 (1604-1605), 1er. Vol. y 49 (1604-1605), 2º vol.
SERIE o3 Rubriques del Majo", número 16 (1604-1605).
CARRERES ZACARÉS S. (1957): "La Taula de Cambi de Valencia (1408-1719)". Excmo. Ayuntamiento de Valencia, Valencia.
FEBRER ROMAGUERA, V.M. (1995): "Tablas de cambio privadas y operaciones bancarias en la Valencia Medieval", Anuario de Historia del Derecho Español, tomo LXV, Madrid.
FORRESTER, D. (1995): "Books and Evidence, Before and After Pacioli", Research Conference of the Accounting Historians, University of Illinois, Champaing-Urbana. 2-4 Noviembre.
GALLEGO SALVADORES, J. y FELIPO ORTS, A. (1983): "Grados concedidos por la Universidad de Valencia durante la primera mitad del siglo XVI", en Analecta Sacra Tarraconensía, Barcelona.
GALLEGO SALVADORES, J. y FELIPO ORTS, A. (1987): "Grados concedidos por la Universidad de Valencia entre 1562 y 1580", Analecta Sacra Tarraconensia, Barcelona.
HERNÁNDEZ ESTEVE, E. (1989): "Apuntes para una historia de la contabilidad bancaria en España", Revista Española de Financiación y Contabilidad, vol. XVIII, No. 18, p.53, Madrid.
HERNÁNDEZ ESTEVE, E. (1991): "La Banca en el alba de los tiempos modernos. Modelos bancarios en Castilla y Aragón en el España de los siglos XV y XVI", Estudios en homenaje del profesor Carlos G. Otero Díaz. Universidad de Santiago de Compostela.
MEY, F. (1611, impresor): Capitols del Quitament de Valencia, Biblioteca Histórica de la Universidad de Valencia.
PERIS y FUENTES, M. (1923): "La Taula de Valencia", III Congreso de Historia de la Corona de Aragón, Tomo I, Valencia.
ROOVER, R. (1937): "Aux Origenes d'une Technique Intellectuale: La Formation et l'expansion de la Comptabilité a Partie Double", Annales d'Histoire Economique et Sociale, tomo IX.
The publications in this journal are subject to the following terms:
1. Ediciones de la Universidad de Murcia (EDITUM) and ASEPUC conserve the patrimonial rights (copyright) of the published manuscripts, and favour and allow their reuse under the licence of use indicated in point 2.
2. The manuscripts are published in the electronic edition of the journal under an Attribution-NonCommercial-NoDerivatives 4.0 International licence. It allows to copy, distribute and include the article in a collective work (for example, an anthology), as long as there is no commercial purpose, the article is not altered or modified and the original work is properly cited. This journal is free of charge for the Open Access publication. ASEPUC and EDITUM finance the productiona and publication costs of the manuscripts.
3. Conditions for self-archiving. Authors are permitted and encouraged to electronically disseminate the published version of their works, as it favors their circulation and dissemination and thus a possible increase in their citation and reach among the academic community.
