Abstract
This article aims to highlight the role played by accounting in monastic institutions throughout history, given the economic, cultural and social importance that monasteries had, especially in Europe, until ecclesiastical confiscations in the 19th century. To fulfill this objective, previous studies are reviewed, thus providing a state of the art that highlights the ends to which the accounting has been used since its origins. In addition, this paper identifies the geographical and temporal context, and the Order analyzed in each study.This article shows a variety of purposes for which accounting has been useful, being a key factor to the survival of monasteries throughout centuries. This is why the corporate governance systems of different monastic orders pay special attention to accounting.
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