Advanced Search
MyIDEAS: Login to save this article or follow this journal

La rendición de cuentas en la Orden del Cister de Castilla: el Libro de Estados del Monasterio de Oseira (1614-1832). (Accounts rendering at the Cistercian Order in Castile: the "Book of Statements" of the Monastery of Oseira (1614-1832)

Contents:

Author Info

  • Rivero Fernández, Dolores
  • Gallego Rodríguez, Elena
  • Ramos Stolle, Asunción
Registered author(s):

    Abstract

    La rendición de cuentas por los monasterios de las distintas órdenes religiosas constituye uno de los aspectos relevantes de la contabilidad monástica, por cuanto el análisis de los sistemas contables desarrollados por estas instituciones, a lo largo de su dilatada historia, pone de manifiesto una clara correlación entre las exigencias informativas inherentes a los mismos y el objetivo de control por parte de un órgano de gobierno de carácter superior. En este trabajo se analiza el alcance y evolución de la normativa relativa a la supervisión y control de las cuentas en la Congregación del Cister de Castilla a lo largo del periodo cronológico que marca el final del Antiguo Régimen. The rendering of accounts by monasteries of different religious orders constitutes one of the most relevant features of monastic accounting. The analysis of accounting systems developed by these institutions throughout their history shows a clear relationship between the informative demands they had and the objective to control a superior organ had. In this paper we will analyse the reach and evolution of the regulation related to the supervision and control of accounts in the Cistercian Order in Castile throughout the chronological period which marks the end of the Old Regime.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.decomputis.org/dc/articulos_doctrinales/rivero_gallego_ramos2.pdf
    Download Restriction: no

    Bibliographic Info

    Article provided by Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. in its journal De Computis.

    Volume (Year): (2005)
    Issue (Month): 2 (June)
    Pages: 181-198

    as in new window
    Handle: RePEc:dec:articl:2004-09:181-198

    Contact details of provider:
    Web page: http://www.aeca.es/
    More information through EDIRC

    Related research

    Keywords: Contabilidad monástica; historia de la contabilidad; Monasterio de Oseira. Monastic accounting; history of accounting; Monastery of Oseira.;

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-09:181-198. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Izaga García, Juan).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.