%0 Journal Article
%T El control del patrimonio eclesi芍stico: inspecciones y censura de cuentas en la Iglesia de Toledo = Inspections and auditing of accounts in the church of Toledo: management of the ecclesiastical heritage
%A Villaluenga de Gracia
%A Susana
%J Pecunia : Revista de la Facultad de Ciencias Econ車micas y Empresariales
%D 2012
%I Universidad de Le車n
%X Este trabajo pretende aportar evidencia emp赤rica sobre la existencia de un importante aparato de supervisi車n y control f赤sico y contable en la Iglesia, cuyo objeto era garantizar la conservaci車n del patrimonio eclesi芍stico y la correcta gesti車n de sus rentas, evitando dispendios, asegurando su empleo y exigiendo responsabilidades al respecto. Esta exigencia surge, a su vez, de lo acordado en los concilios, cuyos c芍nones, una vez publicados, tomaban forma en los s赤nodos diocesanos para acomodarlos a necesidades concretas, integr芍ndose despu谷s en la normativa interna de las corporaciones religiosas.Habida cuenta de esta 迆ltima documentaci車n referida a la Iglesia de Toledo, estudiaremos la figura de los visitadores y contadores, nombrados para supervisar y controlar el correcto funcionamiento de la instituci車n, salvando as赤 la responsabilidad del Cabildo en la administraci車n temporal y espiritual de los bienes eclesi芍sticos. Al mismo tiempo, haremos hincapi谷 en los instrumentos de control: el inventario y el m谷todo de cargo y data o descargo. Finalmente, nos centraremos en la actuaci車n de los contadores, encargados de tomar la cuenta a los responsables de los diferentes centros donde se manejaba particularmente el dinero en efectivo de cada lote de rentas vinculado a un fin concreto. This paper provides empirical evidence on the existence of an important monitoring device and physical control and accounting in the Church, aimed at ensuring the conservation of ecclesiastical heritage and the proper management of their revenues, avoiding extravagance, ensuring an appropriate use of these revenues, and demanding responsibilities to those held accountable in that regard. This requirement arises, in turn, from measures agreed by the Councils, whose canons, once published, were collected in diocesan synods and in the internal normative to meet the specific needs of the different religious organisations.Given this latest documentation relating to the Church of Toledo, we will study the figure of the visitors and auditors, appointed to monitor and control the correct functioning of the institution. This ensured the responsibility of the Chapter in the administration of church property. At the same time, we will look closely into the instruments of control used: the inventory and the charge and discharge method. Finally, we will focus on the performance of auditors, who were responsible for taking account to those responsible for the different centers that handled the cash income of each lot of revenues tied to a particular purpose.
%K Catedral
%K Cabildo
%K Control
%K Visitador
%K Contador
%K Cargo y data
%K Cathedral
%K Chapter
%K Control
%K Auditor
%K Inspector
%K Charge and discharge method
%U http://www3.unileon.es/pecvnia/pecvnia14/14_001_040.pdf