The reform of the University of Coimbra: an analysis of quantitative and qualitative financial sources (1773-1777)

Within the context of the study of university finances, this article aims to compare sources of two differ-ent typologies, one quantitative and the other qualitative. The first corresponds to the University of Coimbra's revenue and expenditure books - a detailed record fg of the institution's cash flows - and the second, Rector Francisco de Lemos' Relação, which provides an explicit testimony of the University's finances. The accounting information provided by these sources was inserted into a database in order to categorise revenue and expenditure and calculate the balances. A com-parison of the two sources shall seek to answer the central question of this study: what similarities and differences emerge when examining the two types of sources that document the financial situation of the University of Coimbra between 1773 and 1777? Among the two sources, the revenue and expenditure books emerge as more effective tools for conduct-ing financial analysis. The most notable disparities between the two sources revolved around the omission of loans that were acquired to fund construction projects undertaken by the University, as well as Lemos registering expenses incurred as a result of works separately from other costs, to hide the levels of indebtedness faced by the University.