摘要：Abstract The present paper deals with one of the most neglected areas of research in accounting, that of the Army. In spite of the literature on industries related to the Army, not too much has been extended on the Army per se. For this reason, this paper analyses the process of rationalization developed in the 18th century in Spanish Army Hospitals, as a result of the bankruptcy of the Royal Finances. Due to this process, the Military Hospitals were the most developed in the country, and it led to the emergence of the Contralor (Controller) within the hospital, and thus accounting was considered as an essential matter.
关键词：Accounting at the Army; Rationalization; Controller; Contabilidad en el ejército; Racionalización; Controlador
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