{"id":42076,"date":"1999-01-01T00:00:00","date_gmt":"1999-01-01T00:00:00","guid":{"rendered":"https:\/\/www.deberes.net\/tesis\/sin-categoria\/la-contabilidad-de-los-espolios-y-las-vacantes-el-caso-de-la-diocesis-de-canaria-1753-1851\/"},"modified":"1999-01-01T00:00:00","modified_gmt":"1999-01-01T00:00:00","slug":"la-contabilidad-de-los-espolios-y-las-vacantes-el-caso-de-la-diocesis-de-canaria-1753-1851","status":"publish","type":"post","link":"https:\/\/www.deberes.net\/tesis\/ciencias-economicas\/la-contabilidad-de-los-espolios-y-las-vacantes-el-caso-de-la-diocesis-de-canaria-1753-1851\/","title":{"rendered":"La contabilidad de los espolios y las vacantes: el caso de la diocesis de \u00abcanaria\u00bb 1753-1851."},"content":{"rendered":"<h2>Tesis doctoral de <strong> Mercedes Calvo Cruz <\/strong><\/h2>\n<p>El trabajo de investigaci\u00f3n que hemos realizado se incluye dentro del campo de investigaci\u00f3n de la historia de la contabilidad, en el \u00e1rea de la contabilidad privada y dentro de \u00e9sta en el subcampo de la contabilidad se\u00f1orial o corporativa. Nos centramos en el estudio de los registros contables de un ente eclesi\u00e1stico, como el obispado, con la peculiaridad de analizar la documentaci\u00f3n surgida en los per\u00edodos vacantes, cuando el obispado se encontraba sin obispo, momento en el cual deb\u00edan formarse las cuentas del espolio, es decir, de las rentas pertenecientes al prelado en todo el tiempo que tuvo dicho cargo, e igualmente al finalizar el per\u00edodo vacante, las cuentas de la vacante. Realizamos un estudio de la documentaci\u00f3n contable surgida y del procedimiento contable seguido, estableciendo el proceso de formaci\u00f3n de las cuentas de espolios y vacantes, y dem\u00e1s documentos contables emitidos, as\u00ed como la censura de las cuentas, para llegar al c\u00e1lculo del valor l\u00edquido del espolio y las aplicaciones del producto l\u00edquido de los espolios y las vacantes, tomando como ejemplo la di\u00f3cesis de \u00abcanaria\u00bb y siendo el per\u00edodo abarcado por nuestro estudio desde 1753 a 1851.<\/p>\n<p>&nbsp;<\/p>\n<h3>Datos acad\u00e9micos de la tesis doctoral \u00ab<strong>La contabilidad de los espolios y las vacantes: el caso de la diocesis de \u00abcanaria\u00bb 1753-1851.<\/strong>\u00ab<\/h3>\n<ul>\n<li><strong>T\u00edtulo de la tesis:<\/strong>\u00a0 La contabilidad de los espolios y las vacantes: el caso de la diocesis de \u00abcanaria\u00bb 1753-1851. <\/li>\n<li><strong>Autor:<\/strong>\u00a0 Mercedes Calvo Cruz <\/li>\n<li><strong>Universidad:<\/strong>\u00a0 Palmas de gran canaria<\/li>\n<li><strong>Fecha de lectura de la tesis:<\/strong>\u00a0 01\/01\/1999<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3>Direcci\u00f3n y tribunal<\/h3>\n<ul>\n<li><strong>Director de la tesis<\/strong>\n<ul>\n<li>Rafael Donoso Anes<\/li>\n<\/ul>\n<\/li>\n<li><strong>Tribunal<\/strong>\n<ul>\n<li>Presidente del tribunal: manuel Lobo cabrera <\/li>\n<li>Jorge Tua pereda (vocal)<\/li>\n<li>esteban Hernandez esteve (vocal)<\/li>\n<li>monserrat Garate ojanguren (vocal)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tesis doctoral de Mercedes Calvo Cruz El trabajo de investigaci\u00f3n que hemos realizado se incluye dentro del campo de investigaci\u00f3n [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[82,1697,104,438,222,16629],"tags":[51343,9100,19073,106107,106108,24712],"class_list":["post-42076","post","type-post","status-publish","format-standard","hentry","category-ciencias-economicas","category-contabilidad-economica","category-historia","category-historia-de-la-economia","category-historias-especializadas","category-palmas-de-gran-canaria","tag-esteban-hernandez-esteve","tag-jorge-tua-pereda","tag-manuel-lobo-cabrera","tag-mercedes-calvo-cruz","tag-monserrat-garate-ojanguren","tag-rafael-donoso-anes"],"_links":{"self":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/42076","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/comments?post=42076"}],"version-history":[{"count":0,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/posts\/42076\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/media?parent=42076"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/categories?post=42076"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.deberes.net\/tesis\/wp-json\/wp\/v2\/tags?post=42076"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}