Publication: Contabilidad y finanzas del Temple de París (1221-1295)
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2017-01-09
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Universidad Complutense de Madrid
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Abstract
A principios del siglo XII se fundó la Orden del Temple cuya función original era proteger a los peregrinos y facilitar la peregrinación a los Santos Lugares en Jerusalén, garantizando la seguridad en los caminos. En el Concilio de Troyes de 1129, la Orden recibió su consagración oficial y su propia regla (Regla primitiva). Los privilegios de la Orden fueron confirmados por sucesivas bulas papales entre los años 1139 y 1145, confiriendo a la Orden de una autonomía que le permitía actuar con independencia. De esta forma la Orden tenía sobre sus rivales laicos la gran ventaja de constituir una potencia prácticamente independiente, no sometida a las autoridades locales y que gozaba de la protección de Roma, sin aceptar su tutela. A finales de los años treinta del siglo XII, el Temple ya se había convertido en una orden militar dotada de una estructura jerárquica. La Orden evolucionó hasta convertirse en una de las instituciones militares más poderosas de la Edad Media. Durante el resto del siglo XII y principios del XIII la fama y dimensiones de la Orden siguieron creciendo. Las múltiples donaciones que recibía hicieron que la Orden llegara a ser extremadamente rica. Capaz de garantizar tanto la seguridad de los transportes de fondos como la de los depósitos que los poderosos les confiaban y poseyendo una organización administrativa ciertamente más desarrollada que la de la mayoría de los estados que recurrían a sus servicios, la Orden se convirtió pronto en banquera de reyes y altos dignatarios, así como en intermediaria de sus operaciones financieras. La caída de la Orden se produce el 22 de marzo de 1313 cuando el Papa Clemente V pronunció la abolición de la Orden del Temple, poniendo fin a una Orden militar surgida dos siglos antes con el fin de combatir en Tierra Santa, que desarrolló una potente red financiera. El objetivo general de esta investigación es describir, analizar e interpretar el modelo contable de una de las órdenes religiosas y militares de mayor relevancia por sus hazañas militares y su inmenso poder político y económico. Esta investigación se realiza a través del análisis del caso histórico de la Orden del Temple durante el siglo XIII (1221-1295). Con la finalidad de contribuir con esta investigación al conocimiento de las características generales del modelo contable del Temple se ha recopilado la escasa documentación disponible hasta la fecha sobre las cuentas del tesoro del Rey en el Temple para realizar un análisis descriptivo del detalle, contenido y presentación, así como, un análisis comparativo entre dichos documentos...
The Templars were founded in the early 12th century with the original function of protecting pilgrims and facilitating the pilgrimage to the Holy Places in Jerusalem, ensuring the safety of the journey. At the Council of Troyes in 1129, the Order received its official consecration and its own rule (primitive Rule). The privileges of the Order were endorsed by various papal bulls between 1139 and 1145, conferring autonomy on the Order and allowing them to act independently. Thus, the Order had the great advantage over its secular rivals of being a virtually independent power, not being subject to local authorities and having the protection of Rome, without accepting his guidance. In the late 30’s of the 12th century, Templars had already become a military order provided with a hierarchical structure. The Order evolved into one of the most powerful military institutions of the Middle Ages. During the rest of the 12th and early 13th centuries, the fame and dimensions of the Order continued to grow. The numerous donations received by the Order made them to become extremely rich. Being able to ensure both safety of the cash transport and deposits entrusted by the powerful and having certainly a more developed administrative organization than most of the states that resorted to its services, the Order soon became banker of kings and high dignitaries, as well as its intermediary in financial transactions. The fall of the Order occurs on 22 March 1313 when Pope Clement V abolished the Templars, putting an end to a military order that emerged two centuries earlier to fight in the Holy Land and developed a powerful financial network. The overall objective of this research is to describe, analyze and interpret the accounting model of one of the more relevant religious and military order for its military exploits and its great political and economic power. This research is done by analyzing the landmark case of the Knights Templar during the 13th century (1221-1295). With the aim of contributing with this research to the knowledge of the general characteristics of the accounting model of the Templars, the limited available documentation so far related to the treasury accounts of the King in the Temple has been gathered to perform a descriptive analysis of the detail, content and presentation as well as a comparative analysis between these documents...
The Templars were founded in the early 12th century with the original function of protecting pilgrims and facilitating the pilgrimage to the Holy Places in Jerusalem, ensuring the safety of the journey. At the Council of Troyes in 1129, the Order received its official consecration and its own rule (primitive Rule). The privileges of the Order were endorsed by various papal bulls between 1139 and 1145, conferring autonomy on the Order and allowing them to act independently. Thus, the Order had the great advantage over its secular rivals of being a virtually independent power, not being subject to local authorities and having the protection of Rome, without accepting his guidance. In the late 30’s of the 12th century, Templars had already become a military order provided with a hierarchical structure. The Order evolved into one of the most powerful military institutions of the Middle Ages. During the rest of the 12th and early 13th centuries, the fame and dimensions of the Order continued to grow. The numerous donations received by the Order made them to become extremely rich. Being able to ensure both safety of the cash transport and deposits entrusted by the powerful and having certainly a more developed administrative organization than most of the states that resorted to its services, the Order soon became banker of kings and high dignitaries, as well as its intermediary in financial transactions. The fall of the Order occurs on 22 March 1313 when Pope Clement V abolished the Templars, putting an end to a military order that emerged two centuries earlier to fight in the Holy Land and developed a powerful financial network. The overall objective of this research is to describe, analyze and interpret the accounting model of one of the more relevant religious and military order for its military exploits and its great political and economic power. This research is done by analyzing the landmark case of the Knights Templar during the 13th century (1221-1295). With the aim of contributing with this research to the knowledge of the general characteristics of the accounting model of the Templars, the limited available documentation so far related to the treasury accounts of the King in the Temple has been gathered to perform a descriptive analysis of the detail, content and presentation as well as a comparative analysis between these documents...
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Tesis inédita de la Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Departamento de Economía Financiera y Contabilidad II, leída el 11/01/2016