Revisiting the boundaries of the sacredguilds and brotherhoods’ accounting in the last decade of the 16th century

  1. Baños, Juan 1
  2. López-Manjón, Jesús D. 2
  1. 1 Asociación Española de Contabilidad y Administración de Empresas (AECA)
  2. 2 Universidad Pablo de Olavide
    info

    Universidad Pablo de Olavide

    Sevilla, España

    ROR https://ror.org/02z749649

Revista:
De Computis: Revista Española de Historia de la Contabilidad

ISSN: 1886-1881

Año de publicación: 2021

Volumen: 18

Número: 1

Páginas: 55-73

Tipo: Artículo

DOI: 10.26784/ISSN.1886-1881.V18I1.415 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: De Computis: Revista Española de Historia de la Contabilidad

Resumen

This work questions whether religious organisations, whose members have common shared beliefs and sacred objectives but different levels of accounting awareness, behaved differently depending on their awareness to accounting techniques. To this aim, we have analysed the content of six rules of brotherhoods founded in the city of Seville (Spain) during the last decade of the 16th century. We have grouped the brotherhoods according to their being (or not) linked to a guild or professional group.We can conclude that their members’ familiarity with accounting, or lack thereof, can explain the dissimilar behaviour of brotherhoods in relation to accounting, but not to accountability.

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