Accounting for comisaría de ordenación y contaduría de marina in Cartagena’s naval department as a reflection of the organizational structure of an 18th century institution

Abstract

The reforms implemented in the Spanish Royal Navy after the Spanish Monarchy enthronement of Philip V, would make the Comisaría de ordenación y Contaduría de Marina into the Royal Navy's board in charge of the accounting throughout 18th century and early XIX. The present paper aims at describing how it was organized, from a theoretical and practical perspectives. In order to achieve this goal, we will review the
laws and analyse how this organizational structure was applied in one of the peninsular departments, Cartagena. The accounting records will be another source from which to study the organization of the Comisaría de ordenación y Contaduría de Marina. As a result, a description of this unknown office of the Real Armada's naval departments has been obtained, validating the accounting statements as a primary source to study the 18th century institutions. The similarity between the administrative consolidation process of the Spanish Royal Navy and other institutions such as General Treasury and Accounting Office
of the Council of the Indies, opens a door to new studies of comparative economic history.