Llopis, Enrique; Fidalgo, Esther; Mendez, Teresa - In: Accounting History Review 12 (2002) 2, pp. 203-229
This paper examines the development of a new form of accounting system which was introduced at the Monastery of Guadalupe around 1597. Increasing financial pressure on those charged with the management of the economic activities of the Monastery necessitated the development of an accounting...