Revisiting the boundaries of the sacred: guilds and brotherhoods’ accounting in the last decade of the 16th century

Juan Baños; Jesús D.  López-Manjón

doi:10.26784/issn.1886-1881.v18i1.415

Autores/as

Juan Baños Universidad Pablo de Olavide de Sevilla https://orcid.org/0000-0002-6710-5160
Jesús D. López-Manjón Universidad Pablo de Olavide de Sevilla https://orcid.org/0000-0002-0075-3294

DOI:

https://doi.org/10.26784/issn.1886-1881.v18i1.415

Palabras clave:

Accounting history, Religious organisations, 16th century, Accountability, Accounting awareness, Guilds

Resumen

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 dissimilar behaviour of brotherhoods in relation to accounting, but not to accountability.

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