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Los flujos de efectivo en una economía monástica. Estudio del Arca de la Comunidad del Monasterio de Santa María la Real de Oseira (1614-1698). (The Cash flow on a Monastic economy. An Oseira Abbey´s Community Ark Study (1614-1698)

Author

Listed:
  • Gallego Rodríguez, Elena
  • Rivero Fernández, Dolores
  • Ramos Stolle, Asunción

Abstract

En la línea de las recientes investigaciones desarrolladas sobre las instituciones monacales en España, este trabajo pretende reconstruir el origen y aplicación de los flujos de efectivo que genera la actividad económica del Monasterio de Santa María la Real de Oseira (Ourense, España) a lo largo del siglo XVII, a partir de las anotaciones de carácter monetario que figuran en el libro de estados de esta abadía. In the line of the recent investigations developed about monasteries in Spain, this work tries to reconstruct the origin and application of the cash flow generated by the economic activity at the Monastery of “Santa María la Real de Oseira” (Ourense, Spain) throughout century XVII, beginning with the monetary annotations appearing in the Abbey´s book of states.

Suggested Citation

  • Gallego Rodríguez, Elena & Rivero Fernández, Dolores & Ramos Stolle, Asunción, 2007. "Los flujos de efectivo en una economía monástica. Estudio del Arca de la Comunidad del Monasterio de Santa María la Real de Oseira (1614-1698). (The Cash flow on a Monastic economy. An Oseira Abbey´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 6, pages 3-31, June.
  • Handle: RePEc:dec:articl:2004-09:3-31
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    References listed on IDEAS

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    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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