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Los gastos en obras en el Monasterio de Oseira en el período 1747-1832. (Expenditure on building works in the Monastery of Oseira between 1747 and 1832)

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Author Info

  • Gallego, Elena
  • Rivero, Loli
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    Abstract

    El trabajo que presentamos analiza y describe los gastos en obras que el Monasterio de Oseira (Ourense) llevó a cabo en los años comprendidos entre 1747 y 1832. La selección de este periodo no se debe a que en él se realizasen obras de especial relevancia en relación con otras etapas, sino que es el periodo que abarca el único documento del que hoy en día tenemos constancia, relativo a los gastos en obras efectuados en el monasterio de Oseira. Para ello, comenzamos estudiando la normativa que regulaba dichos gastos, para, a continuación, ver su plasmación en el Libro de Estados y en el Libro de Obras. (The paper we present analyses and describes the spending on building works in which Monastery of Oseira (Ourense) incurred between 1747 and 1832. This particular period has been chosen, not because the special relevance of the works compared to those of other periods, but because it is the time span in which the only documentary evidences that have been framed. To get our objective, we started studying the rules that governed this type of spendings in order to see how they were reflected in the Works` Book and the Accounts `Book).

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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): (2012)
    Issue (Month): 16 (June)
    Pages: 55-75

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    Handle: RePEc:dec:articl:2010-12:55-75

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

    Keywords: Historia de la Contabilidad; Libro de Obras; Libro de Estados. Accounting History; Book of Works; Book of Accounts.;

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