{"id":56214,"date":"2018-03-09T22:43:54","date_gmt":"2018-03-09T22:43:54","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-banco-de-espana-y-sus-predecesores-mas-de-cien-anos-de-historia-contabilidad-y-riesgos-1782-1890\/"},"modified":"2018-03-09T22:43:54","modified_gmt":"2018-03-09T22:43:54","slug":"el-banco-de-espana-y-sus-predecesores-mas-de-cien-anos-de-historia-contabilidad-y-riesgos-1782-1890","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/el-banco-de-espana-y-sus-predecesores-mas-de-cien-anos-de-historia-contabilidad-y-riesgos-1782-1890\/","title":{"rendered":"El banco de espa\u00f1a y sus predecesores: m\u00e1s de cien a\u00f1os de historia, contabilidad y riesgos (1782-1890)"},"content":{"rendered":"<h2>Tesis doctoral de <strong> Rafael Moreno Fern\u00e1ndez <\/strong><\/h2>\n<p>La tesis se encuadra dentro de historia de la contabilidad, si bien aborda tambi\u00e9n otras \u00e1reas relacionadas.     la importancia de la investigaci\u00f3n es fruto del amplio \u00e1mbito temporal estudiado, desde 1782 a 1890, donde en m\u00e1s de cien a\u00f1os de actividad el banco de espa\u00f1a, o sus antecesores directos, queda sometido a todo tipo de circunstancias externas (cambios pol\u00edticos, guerras, crisis econ\u00f3mica, ..) E internas (solvencias, fusiones, liquidaciones, ..).     parte fundamental del estudio la constituyen los estados contables de la instituci\u00f3n en el siglo xviii y xix, en el formado adoptado en las memorias, as\u00ed como la contabilidad bancaria seguida en las sucursales del banco, la contabilizaci\u00f3n especial del servicio de recaudaci\u00f3n de contribuciones, y los aspectos relativos a riesgos bancarios, especialmente de cr\u00e9dito, y de control interno, as\u00ed como la forma en que se desarrollaron las primeras inspecciones internas a sucursales a finales del siglo xix.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>El banco de espa\u00f1a y sus predecesores: m\u00e1s de cien a\u00f1os de historia, contabilidad y riesgos (1782-1890)<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 El banco de espa\u00f1a y sus predecesores: m\u00e1s de cien a\u00f1os de historia, contabilidad y riesgos (1782-1890) <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Rafael Moreno Fern\u00e1ndez <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Complutense de Madrid<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 18\/12\/2006<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Esther Fidalgo Cervi\u00f1o<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: pedro Rivero torre <\/li>\n<li> Tedde de lorca pedro (vocal)<\/li>\n<li>esteban Hern\u00e1ndez esteve (vocal)<\/li>\n<li>Jorge Tua pereda (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Rafael Moreno Fern\u00e1ndez La tesis se encuadra dentro de historia de la contabilidad, si bien aborda tambi\u00e9n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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