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La contaduría mayor del cabildo catedral de Sevilla en la era moderna: gestión y censura. (The central accounting office of the cathedral council of Sevilla in the modern era: management and verification)

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  • Hernández Borreguero, José Julián

Abstract

Durante el último tercio del siglo XVI y todo el siglo XVII el Cabildo Catedral de Sevilla instrumentó en una contaduría la mayor parte de las labores de coordinación y supervisión de todo su sistema administrativo, además de otorgarle la gestión económica y contable de algunos aspectos globales de la institución. Esas tareas las realizaba anteriormente el propio Cabildo en sus reuniones capitulares, pero durante ese período fueron delegadas en este negociado. En este trabajo describimos esa Contaduría Mayor y analizamos esas funciones realizadas a partir de los libros conservados en el Archivo de la Catedral de Sevilla. (Since the last third of 16th and the 17th Centuries the Cathedral Council of Sevilla created an accounting office to manage the most of the task of coordination and supervision of its administrative system. It also managed some economic and accounting tools of the organization. Before the own Council made these tasks through the meetings of their members, but during this period these task were delegated to this office. In this article, from the analysis of the books kept in the Cathedral of Seville Archive, we describe this central accounting office and analyse its functions).

Suggested Citation

  • Hernández Borreguero, José Julián, 2011. "La contaduría mayor del cabildo catedral de Sevilla en la era moderna: gestión y censura. (The central accounting office of the cathedral council of Sevilla in the modern era: management and verificat," 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 14, pages 99-120, June.
  • Handle: RePEc:dec:articl:2010-12:99-120
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