The development of financial management and control in monastic houses and estates in England c. 1200–1540

Dobie, Alisdair

doi:10.1080/09585200802058677

Cited by 38 publications

(35 citation statements)

References 18 publications

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“…Thirdly, this study contributes to the research on the relationship between accounting and religious institutions that still remains scant, according to Carmona and Ezzamel (2006) (with the notable exceptions of Swanson and Gardner, 1986;Faircloth, 1988;Llopis et al, 2002;Fonfeder et al, 2003;Álvarez-Dardet Espejo et al, 2006;Cordey, 2006;Prieto et al, 2006;Dobie, 2008Dobie, , 2011. This study is focused on the Papal States that were one of the most important religious institutions in the world.…”

Section: Resultsmentioning

confidence: 95%

Accounting and the Papal States: The influence of the Pro commissa Bull (1592) on the rise of an early modern state

Gatti

Poli

2014

Accounting History

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The aim of this article is to explore the role played by accounting in the building of the early modern Papal States. In particular, the study shows how the control and accountability system set up by the Pro commissa Bull (15 August 1592) allowed the Pope to concentrate and centralize political power, fostering the shift of the Papal States towards the configuration of an absolute state which can be considered the first major institutional embodiment of the modern state in the early modern period. Besides contributing to the literature on accounting and state building, this research also provides insights into the role of accounting in religious institutions. The analysis, in fact, is carried out in one of the most important religious institutions in history. Moreover, the fact that the Pope was both the political and the religious head of the Papal States allows the inference that this peculiar "dual role" could have affected the setting up of the abovementioned control and accountability system.

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Section: Resultsmentioning

confidence: 95%

Accounting and the Papal States: The influence of the Pro commissa Bull (1592) on the rise of an early modern state

Gatti

Poli

2014

Accounting History

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“…These include: 'Walter of Henley's husbandry, the Seneschaucie, the anonymous Husbandry and the Rules of Robert Grossetête' (Oschinsky 1956, 92; see also Oschinsky 1971;Dobie 2008;Harvey 1994). 16 Following the advent of the printing press in Britain, specialised instructional texts on accounting began to appear.…”

Section: Accounting and Bookkeeping Literaturementioning

confidence: 98%

Accounting education in Britain during the early modern period

Edwards

2011

Accounting History Review

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British-based studies of the education of aspiring accountants have principally confined attention to developments following the formation of professional bodies. This paper examines educational provision during the early modern period which broadly coincides with the rapid commercial expansion and early industrialisation that took place in Britain between 1550 and1800. It reveals institutional and pedagogic innovations designed to meet the knowledge requirements of aspirant accountants, bookkeepers and others seeking a knowledge of accounting techniques. Also, the gendered male orientation of teaching institutions and instructional texts in accounting is shown not to have entirely excluded women from acquiring knowledge of the accounting craft.accounting, accounting history, accounting literature, double-entry bookkeeping, education, women,

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“…En el caso de los monasterios benedictinos, el Capítulo General de la Orden se empeñó en que los monjes guardasen cuentas de los ingresos y gastos, un mandato que fue reafirmado por el Papa en 1336. 88 Sin embargo, había varios tipos de documentos donde se registraban los ingresos diezmales. En el caso de Durham, se encuentra mucha información sobre dichos ingresos en las cuentas globales de los monjes encargados de aspectos de la vida monástica, como el bursarius y el hostillarius.…”

Section: Diezmos Y Burocraciaunclassified

El diezmo y las catedrales en España e Inglaterra hacia finales de la Edad Media

Borreguero¹,

Dodds²

2013

Hisp. sacra

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RESUMEN: El artículo realiza un estudio comparado entre los sistemas de recaudación del diezmo español e inglés a finales de la Edad Media, tomando como referencia la administración del Cabildo Catedral de Sevilla y del monasterio de la Catedral de Durham. Los dos sistemas ofrecen algunas similitudes y también importantes diferencias, condicionadas, sobre todo, por los beneficiarios del diezmo: en el diezmo inglés el beneficio era para el párroco, y en el diezmo español participaban también la Corona, el obispo y el cabildo catedralicio (como gestor del impuesto).PALABRAS CLAVE: Diezmo, gestión, Catedral, España, Inglaterra. TITHE AND THE CATHEDRALS OF SPAIN AND ENGLAND AT THE END OF THE MIDDLE AGES.ABSTRACT: This article is a comparative study of tithe collection in Spain and England at the end of the middle ages, based on the archives of the Cathedral Chapter of Seville and Durham Priory. A number of similarities are observable in the two systems but there are also important differences, especially concerning the recipients of tithe: in the English case, tithes were owed to the parish priest, but in the Spanish they were shared by the Crown, the bishop and the cathedral chapter (as manager of the tithe).

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The development of financial management and control in monastic houses and estates in England c. 1200–1540

Cited by 38 publications

References 18 publications

Accounting and the Papal States: The influence of the Pro commissa Bull (1592) on the rise of an early modern state

Accounting and the Papal States: The influence of the Pro commissa Bull (1592) on the rise of an early modern state

Accounting education in Britain during the early modern period

El diezmo y las catedrales en España e Inglaterra hacia finales de la Edad Media

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