Lana-Berasain, José-Miguel

Historical archives preserve an important but very scattered collection of documents related to accountability in local communities that managed common resources (water, pastures, forests...). In the Spanish case, the use of accounting techniques in the service of accountability in this type of communities has been documented since the 16th century. What motivated these communities to establish protocols to control the management carried out by the officials appointed to govern them and to account for it? This paper will attempt to ponder the importance of the different sources of motivation that could justify these practices. In the first place, we will assess those that have to do with the balance in the interaction between the human group and the natural environment, in order to guarantee their long-term viability. Secondly, we will consider moral reasons, derived from a certain vision of the world order impregnated with religious prejudices and with effects on the political system. Finally, we will also consider economic concerns, which sought to find solutions to the dilemmas of tax burden sharing and the relief of debts assumed by corporations. In short, we will try to investigate the motivations underlying the innovations in the techniques of control of the representatives of the collectivity and of the more or less ritualized daily practices that cohesionized the group and ensured its continuity in its relations with its natural and political environment.