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La aparición de la partida doble en la Iglesia: el diario y los mayores de la Catedral de Toledo, 1533-1539. (The emergence of double-entry bookkeeping in the Church: the journal and the ledgers of the Cathedral of Toledo, 1533-1539)

  • Villaluenga De Gracia, Susana
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    Los resultados de las investigaciones sobre la contabilidad de las instituciones eclesiásticas en España vienen mostrando la capacidad que las mismas han tenido a lo largo de la historia en el desarrollo de los procedimientos de gestión y control interno y en las técnicas contables más novedosas. Estos hallazgos contradicen la opinión que algunos especialistas tienen de la actual gestión económica y financiera de las instituciones eclesiásticas. Tales autores coinciden en señalar que su contabilidad es primitiva e inadecuada, el control interno pobre y no cuentan con directivos financieros expertos. Además, sostienen que su retraso podría estar relacionado con su dimensión espiritual. The findings of the studies on accounting of the religious organizations in Spain prove the ability that these organizations have had throughout the history in the management and internal control system and the most novel accounting techniques. Such findings stand in contradiction to the opinion that some specialists have about the present economic and financial management in the religious organizations. These authors agree that their accounting systems are primitive and inadequate, the internal control is poor and the institutions do not have expertise in financial management. In addition, they affirm that these facts are conditioned by the spiritual or sacred dimension of these organizations.

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    File URL: http://www.decomputis.org/dc/articulos_doctrinales/villaluenga3.pdf
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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): (2005)
    Issue (Month): 3 (December)
    Pages: 147-216

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    Handle: RePEc:dec:articl:2004-09:147-216
    Contact details of provider: Web page: http://www.aeca.es/

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