Ana Clarinda Cardoso and Joana Sequeira were awarded the Enrique Fernández Peña Prize for Accounting History 2020, by the Comisión de Historia de la Contabilidad of the Asociación Española de Contabilidad y Admnistración de Empresas (AECA) with their article published in volume 17, number 1 of the journal De Computis, entitled “Michele Da Colle ́s account books (1462-63): the first example of double entry in Portugal?”.

The award session took place virtually last September 18, 2020, at the XIX Encuentro Internacional AECA “Contabilidad, Gestión y la Agenda 2030”, which was held in Guarda (Portugal), in online format.

The prize is awarded annually to the work on accounting history, written by Iberian authors, which the members of the jury consider to be the most outstanding and the one that has brought the greatest contribution to the discipline.

The article analyzes the accounting records of Michelle da Colle, a Tuscan merchant who lived in Lisbon in the 60s of the 15th century, and shows how the characteristics of the double-entry method are observed in his account books.

The awarded article is available in open access at: http://www.decomputis.org/ojs/index.php/decomputis/article/view/377/336

Original news on AECA’s website: https://aeca.es/premios-y-becas/premio-historia-de-la-contabilidad-2020-xxv-edicion/