La contabilidad de una organización benéfica en tiempos de la ilustraciónEl hospicio "Casa de Misericordia" de Cádiz (1784-1790)

  1. Mariló Capelo
Journal:
De Computis: Revista Española de Historia de la Contabilidad

ISSN: 1886-1881

Year of publication: 2014

Volume: 11

Issue: 20

Pages: 7-36

Type: Article

DOI: 10.26784/ISSN.1886-1881.V11I20.46 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

More publications in: De Computis: Revista Española de Historia de la Contabilidad

Abstract

Traditionally, accounting historians have hardly shown interest in organizations performing functions of social protection. In particular, until now, the studies carried out lack an in-depth approximation to the accounting systems developed by public charities, which would take into account their use for management. In Spain, specifically, accounting history research about charities has mainly focused on hospitals. However, in the 18th century, hospices stood out as emblematic institutions of public social activity organized according to the Enlightenment thinking of the epoch in this country. The aim of this paper is to describe the accounting system developed in a hospice set up in Cádiz in the late 18th century, its roles throughout time, as well as to show how accounting could influence and/or be influenced by the social environment. For that purpose, the records preserved in the General Archive of the Diputación Provincial of Cádiz have been consulted, mainly the minutes book of the hospice’s board where the annual reports and other types of accounting information provided to the board are kept. Also, the royal regulations of the hospice have been considered. At the same time, the paper could contribute to a better knowledge about how Spanish accounting thought reawakened in the 18th century, through a study of an organization based in one of the most cosmopolitan and commercial cities of the time. The evidence obtained illustrates how accounting was originally applied to the rendering of accounts, developing throughout time new possibilities with respect to management. Accounting and commercial background of the board members, together with previous knowledge about unitary cost and the financial problems of the institution catalyzed this later development. Nevertheless, accounting was not a neutral technique, reflecting the social structure of the time and probably reinforcing it. In this sense, the paper shows the accountant’s consciousness about the social potential of accounting, refraining from applying accounting tools in the management of the hospice’s most ambitious social mission.

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