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Contribución de los Monasterios benedictinos de la Congregación de San Benito de Valladolid a la Hacienda Real de Castilla, a la luz de algunos de sus registros contables. Época moderna. (Contribution to the Royal Treasury of Castile made by the Benectine Monasteries of the Congregation of Saint Benedict of Valladolid in the light of some accounting records. Modern times)

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Author Info

  • Maté Sadornil, Lorenzo
  • Prieto Moreno, M. Begoña
  • Tua Pereda, Jorge
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    Abstract

    El trabajo presenta en primer lugar el panorama fiscal de los siglos XVII a XIX desde el punto de vista institucional de la Hacienda Pública, a partir del cual se concreta en qué forma contribuía el estamento eclesiástico en general y los Monasterios de la Congregación de San Benito de Valladolid en particular. A la luz de la documentación contable perteneciente a estos monasterios -la cual se encontraba regulada por las normas contenidas en las Constituciones de la Congregación-, se analizan sus registros contables y su vinculación con las diferentes partidas que afectaron a las relaciones Iglesia Estado. La confluencia de ambas partes conduce en el apartado de conclusiones a reflexionar sobre la utilidad de la información contable en los monasterios benedictinos para justificar su contribución económica a la sociedad, y poder así regatear las peticiones de fondos que se les requerían por parte del Estado, tratando de preservar los privilegios y bienes adquiridos y seguir interviniendo en la vida económica. (This paper opens with a presentation of the fiscal panorama of the XVII and XIX C. from the institutional perspective of the Hacienda Pública or Royal Treasury, upon which a clear picture is formed of the way in which the ecclesiastical classes in general, and the Monasteries of the Congregation of Saint Benedict of Valladolid in particular, paid their fiscal contributions. In the light of the accounting information belonging to these monasteries – regulated by the norms laid down in the Constitutions of the Congregation -, their accounting records are subsequently analyzed and their links with different accounting entries that affected Church-State relations. The convergence of both sections leads to a set of conclusions that reflect on the use made in the Benedictine monasteries of the accounts information in order to justify their economic contribution to society, which enabled them to negotiate the petitions made by the State for funds, in an attempt to preserve their existing privileges and assets and to continue their active economic role).

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    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): (2010)
    Issue (Month): 12 (June)
    Pages: 18-40

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    Handle: RePEc:dec:articl:2010-12:18-40

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    Web page: http://www.aeca.es/
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    Related research

    Keywords: Contabilidad monástica; historia económica; época moderna; Hacienda Real; España. Monastic accounting; economic history; early modern age; Royal Treasury; Spain.;

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