English, Article edition: The First Accounting Demonstration for Double Entry in the Cathedral of Toledo.The Journal and the Ledger by the prebendary Gutierre Hurtado, 1535-1536 Susana Villaluenga de Gracia

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Bookmark: http://trove.nla.gov.au/version/16204
Physical Description
  • article
Language
  • English

Edition details

Title
  • The First Accounting Demonstration for Double Entry in the Cathedral of Toledo.The Journal and the Ledger by the prebendary Gutierre Hurtado, 1535-1536
Author
  • Susana Villaluenga de Gracia
Physical Description
  • article
Notes
  • Through an approach close to the research of the studies on accounting of the religious organizations in Spain, this paper intends to study an entity that was considered the richest see of Christendom after Rome in the 16th century, the Cathedral of Toledo. Its highest level could possibly have been a significant element in the development of sophisticated management and accounting practices in this church. In addition, acting at the cathedral of Toledo, there were men who were capable to manage any economic question. More specifically, one of these prebendaries, Gutierre Hurtado, was the author of the first accounting demonstration for double entry in the cathedral of Toledo and the first one that is known, at the present time, in a religious organization on the world. This paper will show some features of all what we know about his life, his job and some essential and special features that characterize the accounting method that was used by this prebendary. To meet this objective, we have examined the historical documents, which are kept in the Archive of the Cathedral of Toledo.
  • RePEc:sar:journl:v:8:y:2005:i:15:p:95-134
Language
  • English
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