Publication: Rendición de cuentas de los administradores del obispado en sede vacante en España, Siglos XVIII-XIX
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Date
2005
Authors
Calvo Cruz, Mercedes
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DOI
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info:eu-repo/semantics/article
Description
Abstract
La relevancia adquirida por la Colecturía general de Espolios y Vacantes durante casi un siglo, como
consecuencia de la labor desarrollada para recaudar y administrar las rentas de los obispados, cuando
sus sedes se encontraban vacantes, dio lugar a una importante documentación contable. En este trabajo
abordamos la organización administrativa de la diócesis, el método contable aplicado, y el proceso contable
seguido en la formación de las cuentas que debían elaborar los administradores de las rentas del
obispado, cuando dicho cargo quedaba vacante
The importance acquired by the Colecturía general de Espolios y Vacantes for almost a century, as consequence of the work developed for collection and administration of bishoprics incomes when its sees were vacant, gave rise to an important account documentation. In this investigation, we tackle the administrative organization of the dioceses, the account method applied, and the account process followed in the formation of accounts that administrators of bishoprics incomes had to work out, when such office remained vacant
The importance acquired by the Colecturía general de Espolios y Vacantes for almost a century, as consequence of the work developed for collection and administration of bishoprics incomes when its sees were vacant, gave rise to an important account documentation. In this investigation, we tackle the administrative organization of the dioceses, the account method applied, and the account process followed in the formation of accounts that administrators of bishoprics incomes had to work out, when such office remained vacant
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