Delimitación de la responsabilidad contable en la jurisprudencia del Tribunal de Cuentas

Zusammenfassung

This study tries to, based on the analysis of more than one hundred legal rulings provided by the Spanish Court of Auditors, delimit the different aspects that define the accounting responsibility, that is described in detail in the specific regulations of the Spanish Court of Auditors. It pretends a practical view about this issue, drawing conclusions in relation with the reiterated situations that are described in the different legal rulings that have been studied. It goes in detail about the study of accounting responsibility concept, people responsible , the reasons of the responsibility demand, the procedural elements or the temporal reference, to offer conclusions about each of these aspects, to allow people not experts in these issues, to get into this complex and multidisciplinary subject.