ABSTRACT

After a long period of abandonment due to the confiscation of its ecclesiastical properties in 1835, life at the Monastery of Silos recommenced in 1880, with the arrival of a group of Benedictine monks from France. This study focuses on the accounting system that the French monks brought with them to illustrate how accounting technology was transferred between two monasteries of the same religious order located in two different countries. The archives of the Monastery of Silos shed light on the differences between the accounting practices implemented at the end of the nineteenth century compared with those that had existed up until 1835. Our findings suggest that the French monks acted as agents for the transfer of technology by importing the accounting practices used at the Monastery of Ligugé (France) to the Monastery of Silos (Spain). The accounting approach used in Ligugé was notably less sophisticated than the one used for centuries at Silos. However, these new accounting practices fitted well with the needs of the Monastery of Silos at a time of scant economic resources, primarily focused on the reconstruction of the monastery’s buildings, activity which extended from the end of 1880 up until January 1883.

摘要

由于 1835 年教会财产被没收而长期被遗弃后，随着一群来自法国的本笃会修士的到来，筒仓修道院的生活于 1880 年重新开始。本研究侧重于法国僧侣带来的会计系统，以说明会计技术如何在位于两个不同国家的同一宗教秩序的两个修道院之间转移。筒仓修道院的档案揭示了 19 世纪末实施的会计实践与 1835 年之前的会计实践之间的差异。我们的研究结果表明，法国僧侣充当了技术转让的代理人。将 Ligugé 修道院（法国）使用的会计实务导入 Silos 修道院（西班牙）。Ligugé 使用的会计方法明显不如 Silos 几个世纪以来使用的会计方法复杂。然而，在经济资源匮乏的情况下，这些新的会计做法很好地满足了筒仓修道院的需求，主要集中在修道院建筑的重建上，活动从 1880 年底一直延续到 1883 年 1 月。