Resumen

SANCHEZ-SANTIRO, Ernest. The Accounting of the General Treasury of the Army and Royal Treasury of (1786-1795): The Conformation of a Hybrid Model. Am. Lat. Hist. Econ [online]. 2021, vol.28, n.1, e1182.  Epub 18-Jun-2021. ISSN 2007-3496.  https://doi.org/10.18232/alhe.1182.

The paper focuses on the accounting reconstruction of the New Spain Royal Treasury main office, the General Treasury of Army and Real Hacienda, in 1786-1795 period, in order to, as a case study, respond to a double purpose. On the one hand, to show that the permanence, with the appropriate adaptations, of the 1784 accounting reform was much broader than what has been indicated so far. On the other hand, to point that, as a result of this permanence, a hybrid model was formed, in order to acquire a more expeditious control of the New Spain Royal Treasury resources.

Palabras llave : Accounting; Royal Treasury; New Spain; Mexico; XVIII Century.