La aparición de la partida doble en la Iglesiael diario y los mayores de la Catedral de Toledo, 1533-1539

Abstract

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.Through an approach close to the research of the history of these religious organizations in Spain, this paper intends to study an entity that was considered the richest see of Christendom after Rome in the 16 th century. We refer to the Cathedral of Toledo. This Cathedral had an important level of resources that were originated from the exploitation of an important inheritance (royal donations and private donations) and from the collection of the tithes. Its highest level of financial resources could possibly have been a significant element in the development of sophisticated management and accounting practices in this church. In addition, the role of the clergy (prebendaries) in this process was a key factor. Acting at the cathedral of Toledo, there were men who were capable to manage any economic question. Some clergies were members of the rich families of merchants in the city. Therefore, we will emphasize the importance of these men in the process of development of management and accounting in such organization. More specifically, one of these prebendaries was the author of the first accounting demonstration for double entry in the cathedral of Toledo and the first one that is known, at the present time, in a religious organization on the world. Such demonstration is composed of one journal and three ledgers (1533-1539). The person responsible for it was a collector of incomes in the cathedral, Gutierre Hurtado. Thus, this paper will show some features of all what we know about his life and his job (we have specially considered the period he performed his position). In addition to his role in the organization, we analyze some essential and special features that characterize the accounting method that was used by this administrator. To meet this objective, we have examined the historical documents, which are kept in the archive of the cathedral of Toledo. As mentioned above these documents are a journal (1535-1536) and three ledgers (1533-1535, 1535-1536 and 1537-1539), as well as plenty of other papers which supply complementary information.This article concludes with some reflections and a summary of the findings of this research. These findings may be taken as a sign of the high level of sophistication that church accounting could have reached in Spain by this time. In addition, they also show how the church...

contabilidad de los libros de fábrica de la catedral de Segovia durante su edificación: 1524-1685

“…En este último subgrupo se han incluido investigaciones referidas al estudio histórico de la contabilidad de las diócesis y catedrales, parroquias, templos, hermandades, cofradías y todo tipo de organizaciones religiosas no monásticas" [Ibídem,[55][56]. El contenido de este artículo estaría incluido dentro de este grupo de trabajos dedicados a la contabilidad eclesiástica no monacal, en consonancia con las investigaciones contables realizadas en otros archivos catedralicios como los de Huesca [Latorre, 1992], Barcelona [Fatjó, 1999], Las Palmas de Gran Canaria [Calvo, 2000], Sevilla [Hernández Borreguero y Donoso, 2001] o Toledo [Villaluenga, 2001].…”

Cobros y pagos para la edificación de una catedral

“…El contenido de este artículo estaría incluido dentro de los trabajos que en los últimos años se han efectuado en nuestro país dedicados a la contabilidad eclesiástica no monacal; así, entroncaría con las investigaciones contables realizadas en otros archivos catedralicios como los de Huesca [Latorre, 1992], Barcelona [Fatjó, 1999], Las Palmas de Gran Canaria [Calvo, 2000], Sevilla [Hernández Borreguero y Donoso, 2001] o Toledo [Villaluenga, 2001]. El estudio que ahora se presenta es la continuación de la investigación realizada sobre los libros de Fábrica de la catedral de Segovia que se presentó en el pasado número de esta revista; si en aquél artículo se hacía hincapié en el contenido estrictamente contable de los documentos estudiados, en éste se trata de ampliar el conocimiento sobre esta institución religiosa a través del análisis de la información que básicamente contenían esos registros contables: los cobros y pagos relacionados con la construcción de la catedral.…”

La influencia de la ilustración en la contabilidad del convento de Los Llanos (1718-1789)

“…El sistema contable de otras instituciones eclesiásticas del Antiguo Régimen se incorpora a los estudios. Así, se dispone de este análisis para las catedrales de Sevilla (Hernández Borreguero, 2002) y Toledo (Villaluenga, 2004). Se analizan, además otras entidades menores como las Capillas de San Andrés de Cádiz y de Jaén (Lillo & Álvarez, 2006), capellanías y casas de hermandades.…”