El mayordomo y la contabilidad parroquial. Control y rendición de cuentas. Villa de Agüimes 1730-1830. (The administrator and the parochial accounting: Control and accounts rendering. Agüimes town 1730-1830)

Mercedes Calvo Cruz and Candelaria Castro Perez

De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., 2005, issue 3, 4-32

Abstract: La institución parroquial, pilar fundamental en la historia de la Iglesia, cobra importancia como fuente generadora de documentos a mediados del siglo XVI con las normas canónicas que emanan del Concilio de Trento, celebrado entre 1543 y 1562, al legislarse diversos capítulos sobre la vida y la actividad parroquial. Esta circunstancia implica que la parroquia sea fuente de producción documental tanto activa como pasiva, siendo los legajos de documentación que se conservan en sus archivos un patrimonio de cada parroquia. The parish, fundamental prop in the history of the Church, receives importance as generating source of documents in the middle of the XVIth century with the canonical procedures emanated from the Council of Trent, held the years 1543 to 1562, when diverse chapters were promulgated in order to govern the parochial life and activities. As a result of these regulations the parish became both a producer and a receiver of documents, being the files of documentation that remain in its archives a patrimony of every parish.

Keywords: Iglesia; Parroquia; Mayordomo; Historia; Contabilidad. Church; Parish; Spain; History; Accounting. (search for similar items in EconPapers)
Date: 2005
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.decomputis.org/dc/articulos_doctrinales/calvo_castro3.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:dec:articl:2004-09:4-32

Access Statistics for this article

De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History". is currently edited by Gutiérrez hidalgo, Fernando

More articles in De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History". from Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association. Contact information at EDIRC.
Bibliographic data for series maintained by Izaga García, Juan ().