Awareness To Accounting And Role Of Accounting At Religious Organisations. The Case Of Brotherhoods Of Seville At The Last Decade Of 16th Century

Jesus Damian Lopez-Manjon () and Juan Baños Sanchez-Matamoros ()
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Jesus Damian Lopez-Manjon: Department of Financial Economics and Accounting, Pablo de Olavide University, Seville, Spain
Juan Baños Sanchez-Matamoros: Department of Financial Economics and Accounting, Pablo de Olavide University, Seville, Spain

No 12.02, Working Papers from Universidad Pablo de Olavide, Department of Financial Economics and Accounting (former Department of Business Administration)

Abstract: This work questions if religious organizations with common shared beliefs and sacred objectives, but which members had a different level of awareness to accounting, should show a different behaviour concerning: a) the status of accounting in their internal organisations; and b) the permeability of such organizations to new accounting techniques. To reach our aim, we have analysed the content of 6 rules of brotherhoods located in the city of Seville (Spain), and enacted at the last decade of the 16th century. We have split the brotherhoods depending on its link or not with a guild or professional group.We can conclude that the awareness to accounting of its members and the perception of the belief system are explanations to cover the dissimilar behaviour of the brotherhoods in relation to accounting.

Keywords: Accounting History; Religious Organizations; 16th century; Belief System (search for similar items in EconPapers)
Pages: 31 pages
Date: 2012-05
New Economics Papers: this item is included in nep-acc and nep-hpe
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http://www.upo.es/serv/bib/fiecac/fiecac1202.pdf First version, 2012 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:pab:fiecac:12.02

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