RT Journal Article
T1 Revisiting the boundaries of the sacred guilds and brotherhoods’ accounting in the last decade of the 16th century
T2 REVISITANDO LOS LÍMITES DE LO SAGRADO: CONTABILIDAD DE GREMIOS Y HERMANDADES EN LA ÚLTIMA DÉCADA DEL SIGLO XVI
A1 López-Manjón, Jesús D.
A1 Baños Sánchez-Matamoros, Juan
K1 Accounting History
K1 Religious organizations
K1 16th century
K1 Accountability
K1 Accounting awareness
K1 Guilds
AB 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 dissimilarbehaviour of brotherhoods in relation to accounting, but not to accountability.
PB aeca
YR 2021
FD 2021-06
LK http://hdl.handle.net/10433/16765
UL http://hdl.handle.net/10433/16765
LA en
NO De Computis, Revista Española de Historia de la Contabilidad 18 (1), junio 2021, 55 - 73
NO PAIDI SEJ392
DS RIO
RD May 4, 2026