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.

Keywords

• accounting banking
• accounting history. Valencia 16-17th centuries.