Publication: La influencia de la ilustración en la contabilidad del convento de Los Llanos (1718-1789)
Authors
López Pérez, María del Mar ; Tejada Ponce, Ángel
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Publisher
Universidad de Murcia, Servicio de Publicaciones
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DOI
https://doi.org/10.6018/rcsar.378241
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info:eu-repo/semantics/article
Description
Abstract
Este artículo pretende poner de manifiesto la influencia del movimiento ilustrado en la contabilidad de
una institución religiosa y cómo, a partir de la misma, se puede explicar la adaptación de dicha institución
para hacerse eco de las transformaciones económicas impulsadas por las corrientes ideológicas que dejan
su impacto en las decisiones de actuación. En este contexto, las decisiones relativas al incremento de la comercialización y la consecuente adaptación de su sistema contable, con un sistema de rendición de cuentas más preciso, supuso una adaptación a las dificultades económicas del siglo XVIII que llegaron con una influencia del movimiento ilustrado en España
This article aims to highlight the influence of the Enlightenment movement on the accounting of a religious institution and how, on the basis of this, it is possible to explain the adaptation of this institution to take on the economic transformations driven by ideological currents that leave their impact on decisions to act. In this context, the decisions regarding the increase of commercialization and the consequent adaptation of its accounting system, with a more precise accountability system, meant an adaptation to the economic difficulties of the 18thcentury that came with an influence of the Enlightenment in Spain
This article aims to highlight the influence of the Enlightenment movement on the accounting of a religious institution and how, on the basis of this, it is possible to explain the adaptation of this institution to take on the economic transformations driven by ideological currents that leave their impact on decisions to act. In this context, the decisions regarding the increase of commercialization and the consequent adaptation of its accounting system, with a more precise accountability system, meant an adaptation to the economic difficulties of the 18thcentury that came with an influence of the Enlightenment in Spain
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Citation
Revista de Contabilidad - Spanish Accounting Review, V. 24, N. 2, 2021
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