No 12 (2003), Articles
Submitted: 03-12-2012
Accepted: 03-12-2012
This paper reconstructs the procedure stipulated by the Spanish Crown to justify the military payments made in the catholic Low Countries. The modus operandi of the military administrative system consisted in the issuing, gathering and checking of the great number of proof of payment executed every year. It was preferred the hypothetical security of the Royal Treasury to the requirements of the administrative practice. That is why the daily institutional practice of the military finance departments not only shows the inflexibility of this model, but also the Crown's lack of a true compromise of adjustment in order to reconsider the model.
finanzas militares, historia de la contabilidad militar, historia de la administración, siglo XVII, ejército de Flandes