Michele Da Colle’s account books (1462-63)

Detalhes bibliográficos
Autor(a) principal: Cardoso, Ana Clarinda
Data de Publicação: 2020
Outros Autores: Sequeira, Joana Isabel Ribeiro
Tipo de documento: Artigo
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/107348
Resumo: UIDB/04666/2020 UIDP/04666/2020
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spelling Michele Da Colle’s account books (1462-63)the first example of double entry in Portugal?Double entry bookkeepingRenaissanceAccountabilityLisbonItaliansLedgerUIDB/04666/2020 UIDP/04666/2020The title of this article puts forward the research question: can the books of the merchant Michele Da Colle be considered as the oldest example of the use of the double entry method in Portugal? Michele was a Tuscan merchant and agent to the Pisan Salviati-Da Colle firm, established in Lisbon as of the second half of the fifteenth century. The first years of his business activity in Portugal are recorded in two account books that are kept today at the Salviati Archive, in the Scuola Normale Superiore of Pisa. To answer the research question, this article thoroughly examines the characteristics of these documents. The aim is to determine if these records follow the general principles of double entry bookkeeping proposed by different scholars. This investigation thus seeks to contribute to the debate on the introduction of double entry in Portugal via Italian influence. The preliminary analysis of these books shows that we are, indeed, in the presence of double entry records. The example does contain formal imperfections, but it has strong similarities with the context of Tuscan accounting of the time, which can arguably mean that it represents a stage of evolution and development of the double entry method. Since we do not have any other examples, Michele Da Colle’s account books can be considered the earliest records in double entry in Portugal. Evidence also suggests that Italian merchants exerted influence on Portuguese merchants for the adoption of this method, although it didn’t last in the centuries to come. This explains why several Portuguese works on arithmetic from the sixteenth century fail to mention the double entry system, which was only regularly applied in Portugal as of the mid-eighteenth century.CHAM - Centro de HumanidadesRUNCardoso, Ana ClarindaSequeira, Joana Isabel Ribeiro2020-11-18T00:05:29Z20202020-01-01T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/article32application/pdfhttp://hdl.handle.net/10362/107348eng1886-1881PURE: 25934226https://doi.org/10.26784/issn.1886-1881.v17i1.377info:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-05-22T17:48:48Zoai:run.unl.pt:10362/107348Portal AgregadorONGhttps://www.rcaap.pt/oai/openairemluisa.alvim@gmail.comopendoar:71602024-05-22T17:48:48Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Michele Da Colle’s account books (1462-63)
the first example of double entry in Portugal?
title Michele Da Colle’s account books (1462-63)
spellingShingle Michele Da Colle’s account books (1462-63)
Cardoso, Ana Clarinda
Double entry bookkeeping
Renaissance
Accountability
Lisbon
Italians
Ledger
title_short Michele Da Colle’s account books (1462-63)
title_full Michele Da Colle’s account books (1462-63)
title_fullStr Michele Da Colle’s account books (1462-63)
title_full_unstemmed Michele Da Colle’s account books (1462-63)
title_sort Michele Da Colle’s account books (1462-63)
author Cardoso, Ana Clarinda
author_facet Cardoso, Ana Clarinda
Sequeira, Joana Isabel Ribeiro
author_role author
author2 Sequeira, Joana Isabel Ribeiro
author2_role author
dc.contributor.none.fl_str_mv CHAM - Centro de Humanidades
RUN
dc.contributor.author.fl_str_mv Cardoso, Ana Clarinda
Sequeira, Joana Isabel Ribeiro
dc.subject.por.fl_str_mv Double entry bookkeeping
Renaissance
Accountability
Lisbon
Italians
Ledger
topic Double entry bookkeeping
Renaissance
Accountability
Lisbon
Italians
Ledger
description UIDB/04666/2020 UIDP/04666/2020
publishDate 2020
dc.date.none.fl_str_mv 2020-11-18T00:05:29Z
2020
2020-01-01T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/107348
url http://hdl.handle.net/10362/107348
dc.language.iso.fl_str_mv eng
language eng
dc.relation.none.fl_str_mv 1886-1881
PURE: 25934226
https://doi.org/10.26784/issn.1886-1881.v17i1.377
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 32
application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv mluisa.alvim@gmail.com
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