Accounting Historians Notebook

Volume 23 Number 1 April 2000 Article 10

April 2000

Presentation of the 1999 Enrique Fernandez Pena Accounting History Award

Academy of Accounting Historians

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Recommended Citation Accounting Historians, Academy of (2000) "Presentation of the 1999 Enrique Fernandez Pena Accounting History Award," Accounting Historians Notebook: Vol. 23 : No. 1 , Article 10. Available at: https://egrove.olemiss.edu/aah_notebook/vol23/iss1/10

This Article is brought to you for free and open access by the Archival Digital Accounting Collection at eGrove. It has been accepted for inclusion in Accounting Historians Notebook by an authorized editor of eGrove. For more information, please contact [email protected]. Accounting Historians: Presentation of the 1999 Enrique Fernandez Pena Accounting History Award ture review section of their dissertation. Academy members that either teach an 2. Academy members at doctoral granting accounting history course or integrate institutions should encourage doctoral accounting history topics into other candidates to write dissertations on accounting courses they teach. The accounting history topics, or at the min­ Committee is also in the process of col­ imum, encourage them to include some lecting information on resource materi­ coverage of accounting history - rele­ als (e.g. articles, books, etc.) that illus­ vant to their particular research topic - trate how accounting history can be in the literature review chapter. integrated into curricula. The collected Implementation materials will be organized and posted The Committee is currently in the on the Academy's web page. process of collecting course syllabi from Ross Tondkar, Chair

PRESENTATION OF THE 1999 ENRIQUE FERNANDEZ PENA ACCOUNTING HISTORY AWARD

The tenth congress of the AECA in las Cortes castellanas de 1476 a 1551 y reg­ , September 23-25, 1999, provided ulation contable. the opportunity to announce the person cho­ Calvo Cruz, Mercedes: La contabilidad de espo- sen to receive the Enrique Fernandez Pena lios y vacantes: el caso de la diocesis de Accounting History Award for 1999. A Canaria. Fuentes para su estudio. bronze trophy was sculptured by Jose Luis Carmona, Salvador, y Macias, Marta: Costes y Fernandez based on the drawing named Presupuestos en la Real Fabrica de Tabacos de Exacedron Abscisus Vacuus by Leonardo da Sevilla (1820-1877). Vinci to illustrate the work of his good Carraso Fenech, Francisco, y Juan Banos friend, Luca Pacioli. The award was first Sanchez: El Patronato de D. Rafael Tenorio made in 1995 in honor of the memory of y Santo Domingo: Un estudio de caso sobre professor and accounting professional, caciquismoy contabilidad. Enrique Fernandez Pena, a founding mem­ Ezzamel, Mahmoud: La Nueva Historia de la ber of AECA and principal force of the Contabilidad. Resultadosy Retos. Accounting History Commission. Each year Feliu, Gaspar: Los libros contables en el proceso the award is given for a major study of legal de la quiebra de la Taula de Canvi de accounting history in any of the Iberian lan­ Pere des Caus y Andreu d'Olivella. guages published or presented during the Gomez Diaz, Donato y Luis Fernandez- year prior to June 30 of the year of the award. Revuelta Perez: "Complejidad organizativa For the fourth edition of the award, nine­ y desarrollo contable de los Positos en Espana, teen works complied with the requirements. siglos XVI-XIX", Revista de Contabilidad, Antinori, Carlo: El campo de estudio de la histo- vol. 1, num. 2, julio-diciembre 1998. ria de la contabilidad y su evolution en el Gutierrez Hidalgo, Fernando: Sistemas de infor­ tiempo. mation para la toma de decisiones empresari- Benito Mundet, Helena: ha contabilidad de la ales. El caso de la Real Fabrica de Tabacos de Harinera La Montserrat durante el periodo de Sevilla (1775-1779). la Guerra Civil 1936-1939. Mayordomo Garcia-Chicote, Francisco: El Bernal, Antonio-Miguel: La contabilidad como Rational de la Ciudad de a comien- instrumento de conciliation y arbitraje en la zos del siglo XVII. Su jurisdiction contable, Carrera de Indias (siglos XV-XVIII). civily penal. Bernal Llorens, Mercedes: Aspectos monetarios en Nunez Torrado, Miriam: El papel de los indi-

The Accounting Historians Notebook, April, 2000 17 Published by eGrove, 2000 1 Accounting Historians Notebook, Vol. 23 [2000], No. 1, Art. 10 viduos en la institutionalization de practicas Trigos Jurado, Maria Jose: Admistracion y con­ contahles: el caso de la renta de la polvora en trol de los Positos en la segunda mitad del Nueva Espana (1757-1787). Doctoral siglo XVIII: su proyeccion al Posito de Estepa. thesis, Universidad de Sevilla. Villaluenga de Gracia, Susana: El cambio de la Nunez Torrado, Miriam: El papel de los indi- partida simple a la doble en la Contaduria de viduos en la institutionalization de practicas la "Santa Iglesia de Toledo" (hacia 1553). contables: el caso de la Renta de la Polvora en The selection committee unanimously Nueva Espana (1757-1787). Seminar pre­ chose the book, Els origens de la Banca Publica. sentation. Les Taules de Canvi Municipals by Josep Maria Passola, Josep M: Els origens de la Banca Passola. This book provided an extensive and Publica. Les Taules de Canvi Municipals, important study, based on primary sources, Sabadell: Editorial Ausa, 1999. about the Taules de Canvi of the kingdom of Rodriguez Gonzalez, Ricardo: La actividad Aragon and especially about Taules de Canvi bancaria de Simon Ruiz Embito en sus de . These institutions constituted the first primeros anos. Sus cuentas con Lope de public banks and laws established by the ini­ Median, Regidor de Medina del Campo y con tiative of the city populations were located. otros familiares y allegados. The Taula de Canvi of was founded Rubin Cordoba, Fernando: La contabilidaden el in 1401 and served as a model for those estab­ Ayuntamiento de Sevilla. lished in the mediterranean area.

*•• As oAccountinn previous occasionsg Histor, accountiny at gth e AECSevilla.A Tent h Congress history was a part of the tenth congress of the J. J. Lanero: Aportaciones contables de un ingles AECA in Zaragosa on September 23-25. The desde Amberes: de congress and the accounting history sessions John Weddington (1567). were a complete success. Twelve presenta­ Fernando Martin Lamouroux: La crisis de la tions were made in three parallel sessions. moneda de vellon en el siglo XVII. Ramon Martinez Tapia: de Jacques Savary. Francisco Carrasco: Diseno e implantation Miriam Nunez Torrado: Cambio economico y del sistema contable y de control en el proyecto sistemas de information: la renta de la de las nuevas poblationes de Andalucia y polvora en Nueva Espana. Sierra Morena (1767-1770). Josep Maria Passola: El nacimiento de la banca Helena Benito Mundet: La contabilidad de la publica. Las Taules de Canvi. Harinera La Montserrat durante elperiodo Jorge Tua Pereda, Lorenzo Mate Sadornil y de la posguerra. Begona Prieto Moreno: El Libro de la Mercedes Calvo Cruz: Los registros contables del Obra de la Iglesia de Santo Domingo de depositario en la administration de los espo- Silos. lios y las vacantes en la diocesis de Canaria. Salvador Carmona y Rafael Donoso: Precios, The presentation was of major interest espiritu de benefitios y sistemas de costes. to those from other countries as well as Spain Esteban Hernandez Esteve: Literatura contable and involved subjects from the fourteenth to espanola 1522-1943. twentieth century. The subjects were diverse, J. Julian Hernandez Borreguero y Rafael but many involved public accounting, Donoso Anes: Posibilidades y perspectivas English accounting, and Spanish accounting. para la investigation histori-co-contable en The discussion following the presentations los fondos del Archivo de la Catedral de was extensive and interesting.

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