Caracterización histórico-contable de la Caja Real Subordinada de la villa de Santa Clara en los años 1689-1800
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Feo Luis, Maryleidi
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Universidad Central "Marta Abreu" de la Villas
Resumen
La investigación en Historia de la Contabilidad se realiza fundamentalmente, a través de
documentos escritos, estos son el testimonio del pasado y se conservan en los
archivos. Entre los fondos que conserva el Archivo Histórico Provincial se encuentra el
referido al Ayuntamiento de Santa Clara, que contiene las Actas del Cabildo desde su
fundación, donde se recogen aspectos relacionados con la Caja o Arca Real
Subordinada de la villa de Santa Clara.
La villa de Santa Clara se fundó el 15 de julio de 1689, con una actividad económica
fundamentalmente ganadera, se rigió en el orden administrativo y económico desde su
fundación, al igual que las demás villas del país por las leyes u órdenes emitidas por la
Metrópoli española, la que utilizaba las Cajas Reales como mecanismos de control y
apropiación de los recursos en cada territorio americano bajo su dominio.
El presente trabajo expone los fundamentos teóricos que sustentan la investigación y
caracteriza la situación histórico-contable de la Caja Real Subordinada de la villa de
Santa Clara, en los años 1689-1800. Se presenta la síntesis histórica de la villa de
Santa Clara, la organización económico-administrativa y se definen los Fondos de la
Caja Real y los principales elementos relacionados con el Arca de Tres Llaves; labor
que permitió arribar a conclusiones y recomendaciones valiosas a considerar en
investigaciones posteriores.
Research in Accounting History is mainly done through written documents; these are testimony to the past and are preserved in the archives. The funds, which retains the Provincial Historic Archive is referred to the City of Santa Clara, which contains the proceedings of the council since its inception, where different aspects related to the Fund or Subordinated Ark Royal in the town of Santa Clara. The village of Santa Clara was founded on July 15, 1689, with an economic activity mainly cattle, was governed in the administrative and economic since it was founded, like other villages in the country by the laws or orders issued by the Metropolis Spanish, who used the Royal Treasury as mechanisms of control and ownership of resources in each U.S. territory under their control. This paper presents the theoretical foundations that support research and historical situation characterized the accounting of the Royal Bank Subordinated of the town of Santa Clara, in the years 1689-1800. It presents historical synthesis of the town of Santa Clara, economic and administrative organization and defines the Royal Bank Funds and major elements related to the Ark of Three Keys, a task that allowed reaching valuable conclusions and recommendations to be considered in further research.
Research in Accounting History is mainly done through written documents; these are testimony to the past and are preserved in the archives. The funds, which retains the Provincial Historic Archive is referred to the City of Santa Clara, which contains the proceedings of the council since its inception, where different aspects related to the Fund or Subordinated Ark Royal in the town of Santa Clara. The village of Santa Clara was founded on July 15, 1689, with an economic activity mainly cattle, was governed in the administrative and economic since it was founded, like other villages in the country by the laws or orders issued by the Metropolis Spanish, who used the Royal Treasury as mechanisms of control and ownership of resources in each U.S. territory under their control. This paper presents the theoretical foundations that support research and historical situation characterized the accounting of the Royal Bank Subordinated of the town of Santa Clara, in the years 1689-1800. It presents historical synthesis of the town of Santa Clara, economic and administrative organization and defines the Royal Bank Funds and major elements related to the Ark of Three Keys, a task that allowed reaching valuable conclusions and recommendations to be considered in further research.