文章基本信息

标题：Revisiting the boundaries of the sacred: guilds and brotherhoods’ accounting in the last decade of the 16th century
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作者：Juan Baños ; Jesús D. López-Manjón
期刊名称：De Computis
电子版ISSN：1886-1881
出版年度：2021
卷号：18
期号：1
页码：55-73
DOI：10.26784/issn.1886-1881.v18i1.415
出版社：Asociación Española de Contabilidad y Administración de Empresas (AECA)
摘要：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 16 th 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.
其他摘要：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 16 th 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.
关键词：Accounting history; Religious organisations; 16th century; Accountability; Accounting awareness; Guilds
其他关键词：Accounting history; Religious organisations; 16th century; Accountability; Accounting awareness; Guilds