Accounting in the organisation and life of a religious institution: The Monastery of Santa Ana in the eighteenth century

Author:

Gomes Delfina1ORCID,Maran Laura2,Araújo Domingos1

Affiliation:

1. University of Minho, Portugal

2. RMIT University, Australia

Abstract

Set in the municipal archives of Braga, this article studies the accounting system and practices of the Monastery of Santa Ana, a female monastery located in a small town, Viana do Castelo, in the north of Portugal, during the eighteenth century. This work is a full-scale examination of the interlink between governance and accounting aspects of Benedictine organisations. It sheds light on the extent of management and administration that the female gender was able to exercise pertaining to a monastic order. The use of ‘displacement’ and ‘restraint’ concepts is pivotal to such exploration in the Monastery. The analysis of the accounting practices makes visible that large parts of its governance was embedded in social and internal accounting controls rather than the principal-agent type of relationship between the abbess, her auxiliaries and the monastery. Moreover, accounting practices help to appreciate the level of freedom of nuns that exceeded the actual freedom of a contemporary married woman.

Funder

Fundação para a Ciência e a Tecnologia

Publisher

SAGE Publications

Subject

History,Accounting

Reference156 articles.

1. ADB, Assentos Vários da Madre Escrivã; Defuntas e Profissões, Treslado da Provisão do Arcebispo de Braga para o Regímen da Fazenda [Various Records of Mother Scribe; Departed and Professions, Transfer of the Provision of the Archbishop of Braga to the Regime of the Finances], Cota 255. (17th century)

2. ADB, Despesa da Obra dos Dormitórios e do Mirante [Expenses for the construction of the dormitories and the lookout point], 1696–1699, Cota 140

3. ADB, Eleição das Abadessas [Election of Abbesses], Cota 252. (18th century)

4. ADB, Fazenda Nacional - Venda dos Bens Compreendidos nas Disposições das Leis de Desamortização [ National Treasury - Sale of Goods Comprised in the Provisions of the Amortization Laws] – Cota B – FN 289. (19th century)

5. ADB, Índex do Cabido [Index of the Chapter], 6. Vol. (18th century)

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