IDEAS home Printed from https://ideas.repec.org/a/dec/articl/2004-0868-118.html
   My bibliography  Save this article

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 San Andrés in Jaén. Two and a half centuries in search of efficiency (1650-1900)

Author

Listed:
  • Lillo Criado, Juan Luis
  • Álvarez López, José Mª Carlos

Abstract

La Santa Capilla de San Andrés de Jaén es una institución benéfica que tiene sus orígenes en 1515 y aún pervive. Su contabilidad, establecida para la rendición de cuentas por parte del receptor, se sustentó en el método de cargo y data y en diversos libros necesarios, tales como los de hacienda, de gastos de meses o el cuaderno de no cobrados. En este trabajo, sobre la base del análisis de la enorme cantidad de datos que suministran sus cuentas entre 1650 y 1900, hemos estudiado la función de cobro de rentas del receptor y la eficiencia en el desempeño de la misma, así como la legitimación conseguida por los principales promotores de cambios en orden a su mejora. The Santa Capilla de San Andrés in Jaén is a charity institution founded in 1515 that still functions. Its accounting system was established to take the accounts to the receptor or collector. The accounting was performed by the Charge and Discharge method and besides the main book of this method it was also supported by several books, such as the book of the hacienda, the monthly expenses book and the booklet of outstanding income. In this paper, we have studied the collection function performed by the receptor on the basis of the huge amount of data provided by the account books regarding the period 1650-1900. By fulfilling this task we have devoted special attention to the efficieny with which the collection function was performed, as well as to the changes introduced to improve it and the success met in this process.

Suggested Citation

  • 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.
  • Handle: RePEc:dec:articl:2004-08:68-118
    as

    Download full text from publisher

    File URL: http://www.decomputis.org/dc/articulos_doctrinales/lillo_alvarez4.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-08:68-118. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Izaga García, Juan (email available below). General contact details of provider: https://edirc.repec.org/data/aecaaea.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.