Organization and procedures of the account courts of overseas (1851- 1893)

Abstract

In Accounting History there are studies, relatively abundant, about the accounting system of the Spanish Colonies in America during the centuries 16th to 18th. Nevertheless, still little is known about an institution as essential for the management of the last Spanish colonies as the Tribunales de Cuentas de Ultramar (Account Courts of Overseas).
This work tries to show the organization and activity of these Courts during the second half of the 19th century. Besides, it is explained how the management of the last Spanish colonies was, just before their independence, using the accounts censured by this Institution during the period 1851-1893. For that purposes, it has been analyzed the decree and regulation of these Courts, both dated on 1855, and the Section “Account Court of Overseas” (Tribunal de Cuentas de Ultramar) of the General Archive of the Indies. The work concludes that the period 1879-83 was the one of the most activity of these Courts and that the effort made by the different Spanish Governments, during the reign of Isabel II, was praiseworthy in order to improve its management.