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A Contabilidade no Mosteiro de Santa Maria de Alcobaça nos Finais do Século XVIII
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Abstract(s)
Ligar a contabilidade à religião é uma área que solicita mais investigação e, nesse sentido, pronunciaram-se vários investigadores apelando a que fossem elaborados trabalhos científicos sobre a história da contabilidade num contexto religioso. Assim, o objetivo desta dissertação é caraterizar o sistema contabilístico nos últimos tempos de existência do Mosteiro de Santa Maria de Alcobaça (entre 1783 e 1789). Após uma breve descrição da vida do Mosteiro, procede-se à análise de dois Livros de Bolsaria que contêm registos de todas as despesas e receitas do Mosteiro. Adotando uma metodologia qualitativa e o método do estudo de caso, conclui-se que era utilizado o regime de partidas simples e o registo numa base de caixa pois os movimentos apenas eram registados quando ocorriam os recebimentos e os pagamentos. As contas estavam organizadas por centros de despesa, permitindo assim conhecer as principais atividades económicas do Mosteiro, assim como as principais fontes de gastos. Por outro lado, possibilitava melhor controlo dessas mesmas
atividades.
Linking accounting to religion is an area that calls for more research and, in this sense, several researchers have spoken out calling for scientific works to be prepared on the history of accounting in a religious context. Thus, the objective of this dissertation is to characterize the accounting system in the last times of existence of the Monastery of Santa Maria de Alcobaça (between 1783 and 1789). After a brief description of the lif e of the Monastery, two Bolsaria Books are analyzed, which contain records of all expenses and income of the Monastery. Based on a qualitative analysis and the case study methodology, the single-entry bookkeeping was used and registration on a cash basis was used, as movements were only registered when receipts and payments occurred. It is concluded that the accounts were organized by expense centers, thus allowing to know the main economic activities of the Monastery, as well as the main sources of expenses. On the other hand, it allowed better control of these same activities.
Linking accounting to religion is an area that calls for more research and, in this sense, several researchers have spoken out calling for scientific works to be prepared on the history of accounting in a religious context. Thus, the objective of this dissertation is to characterize the accounting system in the last times of existence of the Monastery of Santa Maria de Alcobaça (between 1783 and 1789). After a brief description of the lif e of the Monastery, two Bolsaria Books are analyzed, which contain records of all expenses and income of the Monastery. Based on a qualitative analysis and the case study methodology, the single-entry bookkeeping was used and registration on a cash basis was used, as movements were only registered when receipts and payments occurred. It is concluded that the accounts were organized by expense centers, thus allowing to know the main economic activities of the Monastery, as well as the main sources of expenses. On the other hand, it allowed better control of these same activities.
Description
Dissertação, Mestrado, Contabilidade e Fiscalidade, Instituto Politécnico de Santarém, Escola Superior de Gestão e Tecnologia, 2023
Keywords
Contabilidade Monástica História da Contabilidade Religião Mosteiro de Alcobaça Portugal Monastic Accounting Accounting History Religion Monastery of Alcobaça
Citation
Miranda, N. (2023). A contabilidade no mosteiro de Santa Maria de Alcobaça nos finais do século XVIII (Mestrado). Escola Superior de Gestão e Tecnologia, Santarém. Disponível na WWW em:<http://hdl.handle.net/10400.15/4446>