Asignación de gastos e ingresos como mecanismo de arbitraje: el caso del Colegio-Universidad de Osuna (1796-1800). (Allocation of expenses and income as a arbitration mechanism: the case of the College-University of Osuna (1796-1800)

Jesús Damián López Manjón and Fernando Gutiérrez Hidalgo

De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., 2006, issue 5, 147-165

Abstract: La presente investigación analiza la aparición de un procedimiento de asignación de gastos e ingresos a finales del siglo XVIII en una organización, el Colegio-Universidad de Osuna, carente de ánimo de lucro. The present research analyzes the design of a procedure of allocation of expenses and income at the end of 18th century in an organization, the College-University of Osuna, without look-for-profit spirit.

Keywords: Asignación de Gastos; Historia de la Contabilidad; Arbitraje; Colegio - Universidad; Siglo XVIII. Expenses assignation; Accounting History; Arbitration; Colleges; Universities; 18th century. (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:dec:articl:2004-09:147-165

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