IDEAS home Printed from https://ideas.repec.org/a/dec/articl/2004-094-32.html
   My bibliography  Save this article

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)

Author

Listed:
  • Calvo Cruz, Mercedes
  • Castro Perez, Candelaria

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.

Suggested Citation

  • Calvo Cruz, Mercedes & Castro Perez, Candelaria, 2005. "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 173," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 3, pages 4-32, December.
  • Handle: RePEc:dec:articl:2004-09:4-32
    as

    Download full text from publisher

    File URL: http://www.decomputis.org/dc/articulos_doctrinales/calvo_castro3.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-09:4-32. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Izaga García, Juan (email available below). General contact details of provider: https://edirc.repec.org/data/aecaaea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.