Cofradias in the parish institution, XVII-XVIII centuries. An application to the episcopal dominion of Villa de Aguimes, Canary Islands (Spain)

The aim of this paper is the economic-accounting analysis of this type of confraternity, considered to be an association of the faithful, which was founded to contribute to a greater splendour of the parish. In order to do this, firstly the definition, purposes and regulations applicable to these institutions are studied. Then, a detailed analysis of the accounts kept by the "mayordomo" of the confraternities (cofradias) is carried out, describing the book-keeping method followed, the structure and contents of the accounts, the subsidiary account books used and the reasons for the decline and disappearance of these associations. This study reflects the increasing interest in Accounting History and, more specifically, Ecclesiastic Accounting. This growing interest in Church Accounting History is made possible by innumerable accounting documents stored in ecclesiastic archives, which will help us to explain the influence that Church has had on finding organization, management and control practices.