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The 'Hojas de Ganado' of the Monastery of Guadalupe, 1597-1784: an accounting instrument for fundamental economic decisions

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  • Enrique Llopis
  • Esther Fidalgo
  • Teresa Mendez

Abstract

This paper examines the development of a new form of accounting system which was introduced at the Monastery of Guadalupe around 1597. Increasing financial pressure on those charged with the management of the economic activities of the Monastery necessitated the development of an accounting system which would enable decision making. The system that was introduced led to the production of documents known as 'Hojas de Ganado', or 'Livestock Sheets'. The nature of the information contained in these sheets suggests a move away from the traditional form of cash accounting, prevalent at the time, towards a more modern system of accounting which enabled the Monastery's management to make decisions, on the basis of profit figures, as to the best way to manage its lands and economic operations.

Suggested Citation

  • Enrique Llopis & Esther Fidalgo & Teresa Mendez, 2002. "The 'Hojas de Ganado' of the Monastery of Guadalupe, 1597-1784: an accounting instrument for fundamental economic decisions," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 203-229.
    • Handle: RePEc:taf:acbsfi:v:12:y:2002:i:2:p:203-229
    DOI: 10.1080/09585200210134929
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    Cited by:

    1. Giuseppe Davide Caruso, 2018. "Exploring Salesians? management practices and accounting systems. A historical analysis through archival research," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 2018(2), pages 53-83.
    2. Luca Zan, 2004. "Accounting and management discourse in proto-industrial settings: the Venice Arsenal in the turn of the 16th century," Accounting and Business Research, Taylor & Francis Journals, vol. 34(2), pages 145-175.
    3. Jordi Planas & Enric Saguer, 2005. "Accounting records of large rural estates and the dynamics of agriculture in Catalonia (Spain), 1850-1950," Accounting History Review, Taylor & Francis Journals, vol. 15(2), pages 171-185.
    4. Lillo Criado, Juan Luis & Álvarez López, José Mª Carlos, 2006. "Contabilidad y cobros de rentas en la Santa Capilla de San Andrés de Jaén. Dos siglos y medio tras la búsqueda de la eficiencia (1650-1900). (Accounting and income collection at the Santa Capilla de S," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 4, pages 68-118, June.

    More about this item

    Keywords

    Monastery Of Guadalupe; Decision Making;

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