1992
DOI: 10.1016/0304-4181(92)90023-r
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Gender and monastic autonomy in thirteenth-century Barcelona: abbess vs. bishop

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“…In addition, the attention to detail was a fundamental component of the mechanisms of governance and control. In a period when the accounting profession was yet to be established in Portugal (Rodrigues et al, 2003, 2004, 2007), the recording of the economic transactions of the Monastery demonstrates the cleverness of the nuns and their access to unique educational opportunities, including bookkeeping education (Edwards, 2011; Roberts, 2013). From the analysis of the primary sources, it seems that religious women were also aware of the cost/opportunity of certain properties: whenever the Monastery had lands which were not leased for many years, it was a common choice to sell them, placing the money and earning interests (see ADB, Livro dos Caseiros e Pão Comprado , Cota 248; ADB, Livro de Receita e Despesa , Cota 69).…”
Section: Restraint At Santa Ana: Detailed Accounting Practices and In...mentioning
confidence: 99%
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“…In addition, the attention to detail was a fundamental component of the mechanisms of governance and control. In a period when the accounting profession was yet to be established in Portugal (Rodrigues et al, 2003, 2004, 2007), the recording of the economic transactions of the Monastery demonstrates the cleverness of the nuns and their access to unique educational opportunities, including bookkeeping education (Edwards, 2011; Roberts, 2013). From the analysis of the primary sources, it seems that religious women were also aware of the cost/opportunity of certain properties: whenever the Monastery had lands which were not leased for many years, it was a common choice to sell them, placing the money and earning interests (see ADB, Livro dos Caseiros e Pão Comprado , Cota 248; ADB, Livro de Receita e Despesa , Cota 69).…”
Section: Restraint At Santa Ana: Detailed Accounting Practices and In...mentioning
confidence: 99%
“…Our study of accounting and governance in the Monastery of Santa Ana, will consider if and how gender played a role in the governance (see also McMillin, 1992), and how 'restraint' and 'displacement' were represented in the accounting control system.…”
Section: Displacement and Restraint Of Gendermentioning
confidence: 99%