IN DEFENSE OF PACIOLI

Alan J Sangster · Greg Stoner · Patricia McCarthy

14 citations0/0 files storedAccounting Historians Journal

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Accounting Theory and Financial Reporting History and Theory of Mathematics Historical Economic and Legal Thought

Abstract

ABSTRACT 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 this paper by demonstrating that, if anything, Pacoli's bookkeeping treatise was even more fit-for-purpose than we previously indicated.

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1990Schooling in Renaissance Italy: Literacy and Learning, 1300-1600 1941A Florentine Firm of Cloth Manufacturers 2010Using accounting history and Luca Pacioli to put relevance back into the teaching of double entry 1945Andrea Barbarigo, Merchant of Venice, 1418-1449. By Frederic C. Lane. Baltimore: The Johns Hopkins Press. 1944. Pp. 224, xiv. ($2.25)1993The Portrait of Fra Luca Pacioli 1945Venture Accounting in Medieval Business Management 2017Pacioli's De scripturis in the Context of the Spread of Double entry Bookkeeping

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