RESUMENDel Antiguo al Nuevo Régimen, España sufrió una transformación social, económica y política que supuso una ruptura drástica en la organización del país con respecto a la existente hasta ese momento. El déficit crónico que venía sufriendo el Estado motivó los continuos intentos de éste por el control de los recursos locales que gozaban hasta el momento de una situación de saneamiento envidiable por parte de aquél.El sistema contable que se implantó, basado en la aprobación, gestión y control del presupuesto, permitió por un lado dotar al Estado de un sistema de información y control sobre los recursos de los ayuntamientos así como de sus competencias.Con este trabajo pretendemos exponer la transformación que sufrió el sistema contable en los ayuntamientos del Antiguo al Nuevo Régimen, convirtiéndose además de en un sistema de control sobre los recursos locales en un instrumento de liberalización para la gestión interna de los de los mismos, en los propios ayuntamientos.Para el desarrollo de este trabajo y siguiendo una metodología positivista hemos hecho uso de fuentes primarias procedentes del Archivo Histórico Municipal de Carmona, así como de la legislación vigente en cada momento a lo largo del periodo de análisis. ABSTRACTSpain experienced a social, economic and political transformation between the Old and the New Regime. This transformation meant a dramatic change in the way the country was organized until then. The ingrained deficit of the state provoked several attempts aiming at taking control over the local resources, which enjoyed an enviable financial situation.The system implemented was based on the approval, management and control of a budget. This measure allowed the state to have an information and control system over the local councils and their powers.The aim of this paper is to show the transformation undergone by the accounting system in local councils from the Old to the New Regime. It turned into both, a control system over local resources and a liberalization device for internal management.The present study follows a positivist approach and is based on primary sources located at the Archivo Histórico Municipal de Carmona, as well as on current laws and regulations during the period under study.

This document seeks to identify the associated factors that lead banking institutions to adopt and disclose CSR practices, considering that previous studies show contradictory results. Therefore, is important to integrate the findings from previous research, given the importance of CSR practices for the financial performance and the level of risk of organizations. The study employed the random effect meta-analysis technique, the data analysis was carried out with papers published between 2005 and 2021 and integrates the results of research that has analyzed a total of 6208 observations in 40 countries. The results of the research show a significant positive association between, legitimacy of existence and reputation as associated factors for developing CSR practices, whereas the regulation, the inclusion of foreign board members, and stakeholder relationships have an insignificant positive association as an associated factor with the development of CSR practices. Corporate governance factors have a significant positive relationship with the presence of women on the board and the size of the board. In addition, the board’s independence and the duality of the CEO have an insignificant negative association. This paper provides evidence of the need for research in CSR practices in the banking sector, especially in Latin America where the literature is almost non-existent. In addition, it also shows the need for research on corporate governance factors, especially on how the presence of women on the board influences the development of CSR practices, considering the scarce existing literature that analyses these factors.

La eficiencia de la gestión de los recursos públicos, supone unos de los pilares básicos de la economía. El objetivo del presente artículo es medir la eficiencia en el uso de dichos recursos en las televisiones públicas autonómicas en España. Para realizar dicho estudio se utilizó el DEA (Análisis Envolvente de Datos) como técnica de análisis, lo que permitió comprobar la eficiencia o ineficiencia de dichas entidades y proponer las medidas de ajuste necesarias para conseguir la eficiencia. A partir de los datos analizados se concluye que no todas las firmas presentan eficiencia técnica y mucho menos eficiencia a escala.

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Objectives: This paper seeks to detect, in the Spanish health system, which health services are efficient, and which are not, as well as propose corrective measures that allow inefficient health services to achieve efficiency. Methods: This paper applies the Data Envelopment Analysis (DEA) methodology, which allows obtaining natural and managerial efficiencies, as well as deviations from inefficient units in relation to efficient ones and proposing corrective measures that imply only budgetary (natural) modifications or changes in the policies of resource management (management). Results: Through the efficiencies, or the lack of them, the health services of the 17 Spanish autonomous communities are classified into four groups: With high, medium-high, medium-low or low natural or managerial efficiency. Conclusions: The lack of natural efficiency can be corrected with a greater budgetary endowment and the lack of managerial efficiency with a budget cut and changes in resource management policies. This tendency contrary to the adjustments is precisely what gives this work of interest and novelty with respect to others that apply the DEA in different sectors such as those that study the impact on the environment of resource consumption. Another important aspect of this study is the possibility of applying it to other countries with similar political structures.