GUZMAN-RAJA, Isidoro    GUTIERREZ-HIDALGO, Fernando. ACCOUNTING, POLITICS AND STATE: PROPOSALS FOR THE IMPLEMENTATION OF THE DOUBLE-ENTRY METHOD IN SPANISH PUBLIC ACCOUNTING AND THE NEGATIVE CONSEQUENCES OF ITS REJECTION (1849-1894). []. , 29, 71, pp.127-142. ISSN 0121-5051.  https://doi.org/10.15446/innovar.v29n71.76400.

The object of this paper is to study the different attempts for implementing the double-entry accounting method in Spanish Public Accounting during the second half of the XIX century, through the analysis of the regulations by the different Spanish governments along the aforementioned period. This work presents and explains the reasons for the failure of such proposals, concluding that such objective could not be reached due to the apathy of the political class of the time towards the double-entry accounting method, given that its enactment would have indirectly harmed their interests.

: History of accounting; double entry; public accounting; second half of the XIX century.

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