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Accounting Historians Journal

Pacioli

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Salmagundi; Some Comments Concerning How A Medieval Friar Forever Changed Finance, Alan Sangster Jan 2013

Salmagundi; Some Comments Concerning How A Medieval Friar Forever Changed Finance, Alan Sangster

Accounting Historians Journal

No abstract provided.


Pacioli's Forgotten Book: The Merchant's Ricordanze, Alan Sangster, Gregory N. Stoner, Paul De Lange, Brendan O'Connell Jan 2012

Pacioli's Forgotten Book: The Merchant's Ricordanze, Alan Sangster, Gregory N. Stoner, Paul De Lange, Brendan O'Connell

Accounting Historians Journal

Double entry bookkeeping emerged by the end of the 13th century and was adopted by, for example, the Datini of Prato during the 1380s. In the transition from single to double entry evident in the Datini Archives, initially accounting records were kept in an account book called a Ricordanze. Record books of this name were typical of Tuscany and, when such books were first used in Tuscany, businessmen began to use them also as a form of personal diary and autobiographical record. Others not in business followed suit and maintained purely personal biographical diaries of the same name. For those …


Locating The Source Of Pacioli's Bookkeeping Treatise, Alan Sangster Jan 2012

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 …


How A Medieval Friar Forever Changed Finance, Academy Of Accounting Historians Jan 2012

How A Medieval Friar Forever Changed Finance, Academy Of Accounting Historians

Accounting Historians Journal

No abstract provided.


In Defense Of Pacioli, Alan Sangster, Gregory N. Stoner, Patricia Mccarthy Jan 2011

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 Jan 2010

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 Jan 2008

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 Jan 2007

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 …


Goodbye To My Friend Pacioli, Ernest Stevelinck Jan 1994

Goodbye To My Friend Pacioli, Ernest Stevelinck

Accounting Historians Journal

From the notes I have amassed, some coming directly from two friends, Mademosielle Sarrade and Robert Haulotte, I should like to recall the man who was Luca Pacioli from Borgo San Sepolcro, a Franciscan monk of the second half of the 15th century.


Comments On Some Obscure Or Ambiguous Points Of The Treatise De Computis Et Scripturis By Luca Pacioli, Esteban Hernandez-Esteve Jan 1994

Comments On Some Obscure Or Ambiguous Points Of The Treatise De Computis Et Scripturis By Luca Pacioli, Esteban Hernandez-Esteve

Accounting Historians Journal

Recently, the author translated Luca Pacioli's treatise De Computis et Scripturis into Spanish. During the translation, the author faced a series of points contained in the text which are not clear and which present some difficulties of interpretation. This paper shows the main points that are confusing, what constitutes their difficulty, the interpretations given by different specialists and, finally, the interpretation given by the author himself with the reasons he had to adopt it. In this way, it is to attempt to clarify the question, to offer a basis for judgement to those who are interested in this subject and, …


Many Faces Of Luca Pacioli: Iconographic Research Over Thirty Years, Ernest Stevelinck Jan 1986

Many Faces Of Luca Pacioli: Iconographic Research Over Thirty Years, Ernest Stevelinck

Accounting Historians Journal

This article, first delivered as a paper at the 1980 World Congress of Accounting Historians in London,1 presents the results of three decades of the author's research in pursuit of a true image of Luca Pacioli. Portraits, sculptures, and sketches are traced to painters and artists of several periods. The mystery relating to Pacioli's likeness is considered. Stevelinck suggests that the search for a true portrait continues, given the disputes over the authenticity of various paintings and their faithfulness in representing the appearance of Pacioli. The research also provides important information about the career of Pacioli by considering the relationships …


On The Life Of Luca Pacioli, Akira Nakanishi Jan 1979

On The Life Of Luca Pacioli, Akira Nakanishi

Accounting Historians Journal

Many aspects of Luca Pacioli's life remain to be clarified for us. The author has, through personal research, thrown light on Paciloi's last resting place and his date of death.