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Awareness To Accounting And Role Of Accounting At Religious Organisations. The Case Of Brotherhoods Of Seville At The Last Decade Of 16th Century

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Author Info

  • Jesus Damian Lopez Manjon

    ()
    (Department of Financial Economics and Accounting, Pablo de Olavide University, Seville, Spain)

  • Juan Baños Sanchez-Matamoros

    ()
    (Department of Financial Economics and Accounting, Pablo de Olavide University, Seville, Spain)

  • Maria Concepcion Alvarez-Dardet Espejo

    ()
    (Department of Financial Economics and Accounting, Pablo de Olavide University, Seville, Spain)

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    Abstract

    This work questions if religious organizations with common shared beliefs and sacred objectives, but which members had a different level of awareness to accounting, should show a different behaviour concerning: a) the status of accounting in their internal organisations; and b) the permeability of such organizations to new accounting techniques. To reach our aim, we have analysed the content of 6 rules of brotherhoods located in the city of Seville (Spain), and enacted at the last decade of the 16th century. We have split the brotherhoods depending on its link or not with a guild or professional group.We can conclude that the awareness to accounting of its members and the perception of the belief system are explanations to cover the dissimilar behaviour of the brotherhoods in relation to accounting.

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    File URL: http://www.upo.es/serv/bib/fiecac/fiecac1202.pdf
    File Function: First version, 2012
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    Bibliographic Info

    Paper provided by Universidad Pablo de Olavide, Department of Financial Economics and Accounting (former Department of Business Administration) in its series Working Papers with number 12.02.

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    Length: 31 pages
    Date of creation: May 2012
    Date of revision:
    Handle: RePEc:pab:fiecac:12.02

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    Keywords: Accounting History; Religious Organizations; 16th century; Belief System;

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