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Esta dissertação analisa as práticas contabilísticas da Confraria de São Crispim e São Crispiniano do Porto entre 1861 e 1886. Examina a organização do sistema contabilístico da Confraria, os livros contabilísticos utilizados e as suas funções, a composição das receitas e despesas, o grau de aproximação das suas práticas às práticas contabilísticas conhecidas da época, a forma como a informação contabilística apoiava a administração religiosa, assistencial e patrimonial da Irmandade, e o modo como, à luz da teoria da contingência, fatores institucionais, administrativos e contextuais ajudam a justificar as práticas contabilísticas adotadas.
Metodologicamente, a investigação adota uma abordagem qualitativa e interpretativa, desenvolvida através de um estudo de caso histórico baseado em fontes arquivísticas primárias conservadas na Irmandade, nomeadamente os livros de receita e despesa, o livro de contas de legados, o inventário de bens móveis, o livro do tesoureiro e o livro de receita e despesa da obra da capela.
Os resultados revelam que a Irmandade utilizava um sistema de contabilidade tecnicamente simples, baseado principalmente na contabilidade de partida única e no registo de receitas, despesas e saldos. No entanto, esta simplicidade coexistia com necessidades administrativas complexas. Os registos contabilísticos revelam o tratamento autónomo do legado de João Cardoso de Miranda e Maria Carneira, a numeração dos documentos comprovativos no Livro do Tesoureiro, a utilização de registos mensais, a elaboração de inventários sem avaliação monetária sistemática e o acompanhamento separado da construção da nova capela, que exigiu um grande investimento financeiro.
O estudo conclui que a contabilidade na Confraria não era meramente um registo de movimentos financeiros. Funcionava como um instrumento de administração, controlo, prestação de contas e continuidade institucional, adaptado às necessidades específicas de uma organização religiosa do século XIX. Ao fazê-lo, esta dissertação contribui para a história da contabilidade nas instituições religiosas portuguesas e destaca a relevância dos registos contabilísticos arquivísticos para a compreensão das práticas organizacionais no seu contexto histórico.
This dissertation analyzes the accounting practices of the Brotherhood of Saint Crispin and Saint Crispinian of Porto between 1861 and 1886. It examines the organization of the Brotherhood's accounting system, the accounting books used and their functions, the composition of revenues and expenses, the degree of approximation of its practices to known accounting practices of the time, how accounting information supported the religious, welfare, and patrimonial administration of the Brotherhood, and how, in light of the contingency theory, institutional, administrative, and contextual factors help to justify the accounting practices adopted. Methodologically, the research adopts a qualitative and interpretative approach, developed through a historical case study based on primary archival sources preserved in the Brotherhood, namely, the income and expense books, the legacy account book, the inventory of movable goods, the treasurer's book, and the income and expense book for the chapel's construction. The findings show that the Brotherhood used a technically simple accounting system, mainly based on single-entry bookkeeping and on the recording of receipts, expenses and balances. However, this simplicity coexisted with complex administrative needs. The accounting records reveal the autonomous treatment of the legacy of João Cardoso de Miranda and Maria Carneira, the numbering of supporting documents in the Treasurer’s Book, the use of monthly records, the preparation of inventories without systematic monetary valuation, and the separate monitoring of the financially demanding construction of the new chapel. The study concludes that accounting in the Brotherhood was not merely a record of financial movements. It functioned as an instrument of administration, control, accountability and institutional continuity, adapted to the specific needs of a nineteenth-century religious organisation. In doing so, this dissertation contributes to the history of accounting in Portuguese religious institutions and highlights the relevance of archival accounting records for understanding organisational practices in their historical context.
This dissertation analyzes the accounting practices of the Brotherhood of Saint Crispin and Saint Crispinian of Porto between 1861 and 1886. It examines the organization of the Brotherhood's accounting system, the accounting books used and their functions, the composition of revenues and expenses, the degree of approximation of its practices to known accounting practices of the time, how accounting information supported the religious, welfare, and patrimonial administration of the Brotherhood, and how, in light of the contingency theory, institutional, administrative, and contextual factors help to justify the accounting practices adopted. Methodologically, the research adopts a qualitative and interpretative approach, developed through a historical case study based on primary archival sources preserved in the Brotherhood, namely, the income and expense books, the legacy account book, the inventory of movable goods, the treasurer's book, and the income and expense book for the chapel's construction. The findings show that the Brotherhood used a technically simple accounting system, mainly based on single-entry bookkeeping and on the recording of receipts, expenses and balances. However, this simplicity coexisted with complex administrative needs. The accounting records reveal the autonomous treatment of the legacy of João Cardoso de Miranda and Maria Carneira, the numbering of supporting documents in the Treasurer’s Book, the use of monthly records, the preparation of inventories without systematic monetary valuation, and the separate monitoring of the financially demanding construction of the new chapel. The study concludes that accounting in the Brotherhood was not merely a record of financial movements. It functioned as an instrument of administration, control, accountability and institutional continuity, adapted to the specific needs of a nineteenth-century religious organisation. In doing so, this dissertation contributes to the history of accounting in Portuguese religious institutions and highlights the relevance of archival accounting records for understanding organisational practices in their historical context.
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História da Contabilidade Contabilidade Religiosa Irmandades Século XIX Teoria da Contingência. Accounting History Religious Accounting Brotherhoods 19th Century Contingency Theory