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Contabilidad, información y control en un contexto de actividades económicas diversificadas en la edad moderna: el monasterio de silos y su sofisticado sistema contable. (Accountancy, information and control in a context of diversified economic activities during the ancien régime: the monastery of silos and its sophisticated accounting system)

Listed author(s):
  • Maté Sadornil, Lorenzo
  • Prieto Moreno, M. Begoña
  • Tua Pereda, Jorge
Registered author(s):

    El artículo permite observar el complejo sistema contable utilizado por los monjes benedictinos del Monasterio de Silos (Burgos, España) durante la Edad Moderna, así como mostrar su utilidad para el registro y control de las variadas actividades económicas que de forma eficiente llevó a cabo. La riqueza documental del Archivo del Monasterio de Silos, en cuanto a Libros de Cuentas se refiere, ha permitido el análisis, cuantificación e interpretación de dicha actividad. Se obtienen resultados globales acerca de la importancia absoluta y relativa del conjunto de aportaciones que contribuyeron al desarrollo económico del Monasterio y su entorno desde finales del siglo XVII hasta principios del XIX. El trabajo incluye el desglose de los diferentes tipos de ingresos existentes, tanto los procedentes de la administración y gestión económica de los bienes propiedad del Monasterio: rentas de los censos, rentas de las tierras cedidas en explotación y productos de tierras y ganados obtenidos mediante la explotación directa, como los procedentes de su condición eclesiástica y actividad religiosa: diezmos, sacristía y extraordinarios. Igualmente, se analizan las aplicaciones a las que fueron destinados los flujos financieros procedentes de los ingresos y se vierte la síntesis de los resultados obtenidos. The paper enables to observe the complex bookkeeping system practiced by the Benedictine monks of the Monastery of Silos (Burgos, Spain) during the Ancien Régime, and to show the utility for the efficient register and control of a variety of economic activities. The high quality of the information contained in the Account Books of the Monastery of Silos has made possible the analysis, quantification and interpretation of this activity. The economic development which the Monastery and its surroundings underwent from the end of the XVIII Century up to the beginning of the XIX Century was enabled by a complex of contributions. This paper presents an itemized breakdown of the different types of income arisen from the exploitation, administration and economic management of the assets held by the Monastery. Thanks to it, it is possible to determine the absolute and relative importance of each of them. Interest of credit loans or Censos, rental fees for arable land given in leasing, as well as direct returns of the direct exploitation of land and livestock constituted the main sources of income. Income provided by the ecclesiastical condition of the monks and by their religious activities: tithes, sacristy donations and extraordinary gifts, had also great importance. The use of he funds raised is analyzed with the same care, providing a detailed summary of the funds applications.

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    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): (2008)
    Issue (Month): 9 (December)
    Pages: 136-229

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    Handle: RePEc:dec:articl:2004-09:136-229
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