Management and accounts of the disentailment process in Seville Cathedral (19th century): the sale of estates

Contrary to historical-economic narratives, the disentailment process at Seville Cathedral (19th century) involved orderly sales orchestrated by the ecclesiastical institution itself, not confiscation. Analysis of administrative and accounting records reveals a two-phase sale of numerous properties, highlighting financial challenges faced by the Cathedral Chapter, including loan applications and real estate disposals. The study emphasizes the professionalism, transparency, and seriousness of the sales process, offering new insights into the economic strategies of ecclesiastical institutions during disentailment.

Caro Puro, R., Hernández Borreguero, J. J., & Donoso Anes, A. (2024). Management and accounts of the disentailment process in Seville Cathedral (19th century): the sale of estates. Revista de Contabilidad, 27(2), 249–259. https://doi.org/10.6018/rcsar.532831