Publication: El papel de la contabilidad monástica a lo largo de la historia en el orbe cristiano. Una revisión
Authors
Maté Sardonil, Lorenzo ; Prieto Moreno, M. Begoña ; Santidrián Arroyo, Alicia
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Publisher
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DOI
https://doi.org/10.1016/j.rcsar.2016.10.003
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info:eu-repo/semantics/article
Description
Abstract
Este artículo pretende poner de manifiesto el papel asumido por la contabilidad en las instituciones monásticas a lo largo de la historia, dada la importancia económica, cultural y social que tuvieron, espe-
cialmente en Europa, hasta la expropiación de sus patrimonios en el siglo XIX. Para abordar este objetivo
se revisan los trabajos existentes, con lo que se proporciona un estado de la cuestión que, tras identificar
el contexto geográfico-temporal y la Orden en la que se insertan, destaca los fines a los que ha servido la
contabilidad desde sus orígenes.
Este análisis revela una diversidad de objetivos para los que esta ha resultado de utilidad. Ha supuesto
un elemento clave para la supervivencia de estas instituciones a lo largo de los siglos, razón por la cual
se le presta una atención primordial en las normas de gobierno de las distintas órdenes monásticas.
This article aims to highlight the role played by accounting in monastic institutions throughout history, given the economic, cultural and social importance that monasteries had, especially in Europe, until ecclesiastical confiscations in the 19th century. To fulfill this objective, previous studies are reviewed, thus providing a state of the art that highlights the ends to which the accounting has been used since its origins. In addition, this paper identifies the geographical and temporal context, and the Order analyzed in each study. This article shows a variety of purposes for which accounting has been useful, being a key factor to the survival of monasteries throughout centuries. This is why the corporate governance systems of different monastic orders pay special attention to accounting.
This article aims to highlight the role played by accounting in monastic institutions throughout history, given the economic, cultural and social importance that monasteries had, especially in Europe, until ecclesiastical confiscations in the 19th century. To fulfill this objective, previous studies are reviewed, thus providing a state of the art that highlights the ends to which the accounting has been used since its origins. In addition, this paper identifies the geographical and temporal context, and the Order analyzed in each study. This article shows a variety of purposes for which accounting has been useful, being a key factor to the survival of monasteries throughout centuries. This is why the corporate governance systems of different monastic orders pay special attention to accounting.
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