The accounting of the Real e Ilustre Cofradía de Nuestro Padre Jesús Nazareno of Cartagena during the second third of the Twentieth Century
DOI:
https://doi.org/10.26784/issn.1886-1881.v12i23.20Keywords:
Accounting History, Religious Organisations, Brotherhood, 20th CenturyAbstract
Religious Brotherhoods are centennial Institutions in Spain. Thus, the Real e Ilustre Cofradía de Nuestro Padre Jesús Nazareno of Cartagena, generally known as Marraja Brotherhood, is the oldest of the city.
The objective if this investigation is, by analyzing the accounting and the statutes of the Brotherhood in the period in the second third of the twentieth century, determining the quality of accounting information, comparability between different periods and functionality as an instrument management in a delicate period of transformation and re-institutionalization for political and social context of that time.
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