La elección del método contable: el caso del Cabildo Catedral de Sevilla, siglo XVI = Choosing an accounting method in the 17th century: the case of the Cathedral Council of Sevilla, Spain

Despite the widespread adoption of double-entry accounting in Spain during the 17th century, the Cathedral Council of Seville (Cabildo Catedral) primarily relied on single-entry methods. This study reveals a strategic choice aligned with the institution's economic reality, challenging assumptions about uniform accounting practices. Researchers analyzed historical records to demonstrate that the selection of accounting methods was influenced by practical needs rather than contemporary standards. The findings highlight the adaptability of accounting practices in ecclesiastical institutions, offering new insights into the evolution and application of financial management during this period.

Hernández Borreguero, J. J. (2011). La elección del método contable: el caso del Cabildo Catedral de Sevilla, siglo XVI = Choosing an accounting method in the 17th century: the case of the Cathedral Council of Sevilla, Spain. Pecvnia : Revista de La Facultad de Ciencias Económicas Y Empresariales, Universidad de León, (13), 221. https://doi.org/10.18002/pec.v0i13.611