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Salmagundi; Some Comments Concerning How A Medieval Friar Forever Changed Finance, Alan Sangster
Salmagundi; Some Comments Concerning How A Medieval Friar Forever Changed Finance, Alan Sangster
Accounting Historians Journal
No abstract provided.
Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster
Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster
Accounting Historians Journal
There is much we do not know about the early development of double entry bookkeeping. What, for example, caused it to be used by sufficient merchants for it to be formally taught to their sons in Northern Italy before anyone had apparently written anything about it? And, what did Pacioli use as the source for his 1494 treatise, the earliest known detailed written description of the method, something that has challenged researchers for at least the past 130 years? Discovering Pacioli's sources could broaden our knowledge of the Renaissance roots of accounting and of its early role and place in …
In Defense Of Pacioli, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
In Defense Of Pacioli, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
Accounting Historians Journal
This paper responds to Basil Yamey's paper in the December 2010 issue of this journal. In that paper, Professor Yamey contradicts some of the points made in our 2008 paper, also in this journal, in which we conclude that Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (1494) was written primarily for merchants and their sons. He does so by attempting to explain why Pacioli's exposition of double-entry bookkeeping, De Computis et Scripturis, was neither an effective reference text for merchants nor a satisfactory school text for their sons. We are unconvinced by Professor Yamey's argument and counter it in …
Market For Luca Pacioli's Summa De Arithmetica: Some Comments, Basil S. Yamey
Market For Luca Pacioli's Summa De Arithmetica: Some Comments, Basil S. Yamey
Accounting Historians Journal
This paper explains why Pacioli's exposition of double-entry bookkeeping, published in his Summa of 1494, was neither an effective reference text for merchants nor a satisfactory text for their sons. In doing so, the paper contradicts some of the points made in the interesting and wide-ranging article by Sangster, Stoner, and McCarthy in the June 2008 issue of this journal.
Market For Luca Pacioli's Summa Arithmetica, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
Market For Luca Pacioli's Summa Arithmetica, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy
Accounting Historians Journal
This paper looks at an aspect of Luca Pacioli and his Summa Arithmetica that has not previously been explored in detail the market for which he wrote the book. In order to do so, it follows a path identified by two clues in the bookkeeping treatise as to the nature of this market that modern eyes, unaware of how life was in late 15th century Italy, have missed. After discussing the curriculum taught in schools at that time, this paper considers a range of possible markets for which the book may have been written. The paper concludes that it was …
Printing Of Pacioli's Summa In 1494: How Many Copies Were Printed?, Alan Sangster
Printing Of Pacioli's Summa In 1494: How Many Copies Were Printed?, Alan Sangster
Accounting Historians Journal
This paper considers the printing of Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Summa) in 1494. In particular, it attempts to answer the question, how many copies of Summa were printed in 1494? It does so through consideration of the printing process, the printer of Summa, the size of the book, survival rates of other serious books of the period, and the dates it contains revealing when parts of it were completed. It finds that more copies were published than was previously suggested, and that the survival rate of copies has probably as much to do with the manner …