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Articles 1 - 17 of 17
Full-Text Articles in Business
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.
Pacioli's Forgotten Book: The Merchant's Ricordanze, Alan Sangster, Gregory N. Stoner, Paul De Lange, Brendan O'Connell
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
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
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
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 …
Conferences, Periodicals, And Things; Special Offer To Aah Members; Pacioli Quincentennial: A Reminder; Student Program In Italy; Pacioli's Treatise Available; Pacioli In Castellano; Call For Papers; Jornada Commemorative, Academy Of Accounting Historians
Conferences, Periodicals, And Things; Special Offer To Aah Members; Pacioli Quincentennial: A Reminder; Student Program In Italy; Pacioli's Treatise Available; Pacioli In Castellano; Call For Papers; Jornada Commemorative, Academy Of Accounting Historians
Accounting Historians Notebook
No abstract provided.
Goodbye To My Friend Pacioli, Ernest Stevelinck
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
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, …
Exhibit To Celebrate The 500th Anniversary Of The Publication Of Luca Pacioli's Summa De Arithmetica.... 1494, American Institute Of Certified Public Accountants . Library, Richard Vangermeersch
Exhibit To Celebrate The 500th Anniversary Of The Publication Of Luca Pacioli's Summa De Arithmetica.... 1494, American Institute Of Certified Public Accountants . Library, Richard Vangermeersch
Guides, Handbooks and Manuals
No abstract provided.
Another Representation Of Pacioli, Alfred Robert Roberts
Another Representation Of Pacioli, Alfred Robert Roberts
Accounting Historians Notebook
Robert Haulotte, then vice-president of the Belgian Society of Expert Accountants, wrote a short article in 1984 about his discovery of another representation of Pacioli. The painting, entitled "Leonard Peignant La Joconde," was recently "rediscovered" by me. It was painted by Aimee Brune-Pages in 1845, and an engraving of the work may be seen in the Bibliotheque Nationale de Paris. A reproduction of the painting is in Roy McMullen's book entitled Mona Lisa: The Picture and The Myth.
Many Faces Of Luca Pacioli: Iconographic Research Over Thirty Years, Ernest Stevelinck
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 …
International Accounting: P. Pacioli’S Law: Wrong Accounting Results In Wrong Behavior, Ula K. Motekat
International Accounting: P. Pacioli’S Law: Wrong Accounting Results In Wrong Behavior, Ula K. Motekat
Woman C.P.A.
No abstract provided.
On The Life Of Luca Pacioli, Akira Nakanishi
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.
Luca Pacioli And The Summa, Lorena C. Lommler