Contabilidad y cobros de rentas en la Santa Capilla de San Andrés de Jaén. Dos siglos y medio tras la búsqueda de la eficiencia (1650-1900). (Accounting and income collection at the Santa Capilla de San Andrés in Jaén. Two and a half centuries in search of efficiency (1650-1900)

Juan Luis Lillo Criado and José Mª Carlos Álvarez López

De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., 2006, issue 4, 68-118

Abstract: La Santa Capilla de San Andrés de Jaén es una institución benéfica que tiene sus orígenes en 1515 y aún pervive. Su contabilidad, establecida para la rendición de cuentas por parte del receptor, se sustentó en el método de cargo y data y en diversos libros necesarios, tales como los de hacienda, de gastos de meses o el cuaderno de no cobrados. En este trabajo, sobre la base del análisis de la enorme cantidad de datos que suministran sus cuentas entre 1650 y 1900, hemos estudiado la función de cobro de rentas del receptor y la eficiencia en el desempeño de la misma, así como la legitimación conseguida por los principales promotores de cambios en orden a su mejora. The Santa Capilla de San Andrés in Jaén is a charity institution founded in 1515 that still functions. Its accounting system was established to take the accounts to the receptor or collector. The accounting was performed by the Charge and Discharge method and besides the main book of this method it was also supported by several books, such as the book of the hacienda, the monthly expenses book and the booklet of outstanding income. In this paper, we have studied the collection function performed by the receptor on the basis of the huge amount of data provided by the account books regarding the period 1650-1900. By fulfilling this task we have devoted special attention to the efficieny with which the collection function was performed, as well as to the changes introduced to improve it and the success met in this process.

Keywords: Contabilidad eclesiástica; método de cargo y data; administración de rentas. Ecclesiastical accounting; Charge and Discharge method; income management. (search for similar items in EconPapers)
Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:dec:articl:2004-09:68-118

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