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Un análisis formal sobre los Llibres del Compte, de Reebudes i de Dades de la Procuración Real del Reino de Mallorca (1310-30). (A formal analysis about the Llibres del Compte, de Reebudes i de Dades of the Royal Offices of the Kingdom of Mallorca (1310-30))


  • Llompart Bibiloni, Maria


El período 1310-1330 coincide con la época de máximo esplendor del Reino Privativo de Mallorca, incluyendo el reinado de Jaime II, la totalidad del de Sanxo I, y parte de la minoría de edad de Jaime III; y siendo un período con escasos estudios contables. En este trabajo se analizan los principales libros de cuentas de la institución de la Procuración Real del Reino de Mallorca. Los “Llibres del Compte, de Reebudes i de Dades” contabilizan las rentas y gastos derivados de los bienes del Rey en Mallorca a fin de obtener un saldo que finalmente le era entregado. The period of 1310-1330 coincides with the magnificent era of the Particular Kingdom of Mallorca, including the kingdom of Jaime II, the entire kingdom of Sanxo I, and part of Jaime III’s coming of age (which was a period with limited accounting studies). In this study we are analyzing the most important ledgers of the Institution of the Royal Offices of the Kingdom of Mallorca. The “Llibres del Compte de Reebudes i Dades” are accounting the revenues and expenses derived from the wealth of the King of Mallorca in order to obtain a balance that finally would be given to him.

Suggested Citation

  • Llompart Bibiloni, Maria, 2007. "Un análisis formal sobre los Llibres del Compte, de Reebudes i de Dades de la Procuración Real del Reino de Mallorca (1310-30). (A formal analysis about the Llibres del Compte, de Reebudes i de Dades ," 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 7, pages 100-118, December.
  • Handle: RePEc:dec:articl:2004-09:100-118

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    References listed on IDEAS

    1. Eva Carmona & Donato Gomez, 2002. "Early cost management practices, state ownership and market competition: the case of the Royal Textile Mill of Guadalajara, 1717-44," Accounting History Review, Taylor & Francis Journals, vol. 12(2), pages 231-251.
    2. Burchell, Stuart & Clubb, Colin & Hopwood, Anthony & Hughes, John & Nahapiet, Janine, 1980. "The roles of accounting in organizations and society," Accounting, Organizations and Society, Elsevier, vol. 5(1), pages 5-27, January.
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