Strategic change at the Hospital Saint-Jacques at Le Roeulx (Belgium), from the account book of Sister Magdelaine Delcourt

IF 1.7 Q3 BUSINESS, FINANCE Accounting History Pub Date : 2022-04-07 DOI:10.1177/10323732221087734
Eddy Edouard Felix, J. Parkinson
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引用次数: 2

Abstract

Prior to going on Crusade in 1202, Baldwin, bailiff of Le Roeulx, gave his house and associated income to found a hospital in the hope of saving his immortal soul. The original objective of the hospital was to sustain the poor and pilgrims (especially those undertaking the pilgrimage to Santiago de Compostela in Northern Spain (the Camino)). However, few pilgrims availed themselves of its facilities. The mission was then revised to look after the poor and to shelter the sick. By the seventeenth century augustine sisters of Ath administered the hospital. Sister Magdelaine Delcourt, the nun in charge, left us an account and information, covering the period 1625 to 1627. This gives a vivid picture of the financial and other affairs of the organisation for that period. The archaic nature of this record makes it largely inaccessible to the modern reader: this article renders it legible to current researchers.
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Le Roeulx(比利时)圣雅克医院的战略变革,摘自Magdelaine Delcourt修女的账簿
在1202年参加十字军东征之前,勒鲁克斯的法警鲍德温把他的房子和相关收入捐给了一家医院,希望能拯救他不朽的灵魂。该医院最初的目标是供养穷人和朝圣者(尤其是那些前往西班牙北部圣地亚哥德孔波斯特拉朝圣的人(卡米诺))。然而,很少有朝圣者利用它的设施。该使命随后被修改为照顾穷人和为病人提供庇护。到17世纪,阿萨的奥古斯丁姐妹管理着这家医院。主管修女Magdelaine Delcourt给我们留下了一份1625年至1627年期间的账目和信息。这生动地描述了该组织在这一时期的财务和其他事务。这篇记录的古老性质使现代读者基本上无法阅读:这篇文章使当前的研究人员能够阅读它。
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来源期刊
Accounting History
Accounting History BUSINESS, FINANCE-
CiteScore
2.20
自引率
20.00%
发文量
45
期刊介绍: Accounting History is an international peer reviewed journal that aims to publish high quality historical papers. These could be concerned with exploring the advent and development of accounting bodies, conventions, ideas, practices and rules. They should attempt to identify the individuals and also the local, time-specific environmental factors which affected accounting, and should endeavour to assess accounting"s impact on organisational and social functioning.
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