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Luca Pacioli: The Father of Accounting Education

Author

Listed:
  • Alan Sangster
  • Giovanna Scataglinibelghitar

Abstract

Luca Pacioli, was a Franciscan friar born in Borgo San Sepolcro in what is now Northern Italy in 1446 or 1447. It is believed that he died in the same town on 19 June 1517. He is best remembered for his 615-page mathematical compendium, Summa de Arithmetica Geometria Proportioni et Proportionalita, published in 1494; and for his friendship with Leonardo da Vinci. Many accountants perceive his greatest contribution as being the 27-page treatise on double-entry bookkeeping and business contained within his Summa. Today, we still teach doubl-entry bookkeeping following the principles set down by Pacioli, and all manual and computerized accounting systems owe much of their processing logic to the principles and processes he described. However, there is another aspect to this treatise that has been largely overlooked: in it, Pacioli set down not only the principles of double entry bookkeeping but also presented an approach to teaching the subject that is unique and largely forgotten. This paper considers Pacioli's pedagogic approach within the educational environment in which he worked. It concludes that Luca Pacioli was a man of pedagogic insight and expertise who knew how to pitch his presentation so as to engage his students and maximize their likelihood of learning and understanding the material he presented using techniques that, even today, would be considered innovative. In doing so, he brings a subject (double entry bookkeeping) to life that is in sharp contrast to the abstract and often meaningless (in terms of context) way in which it is often taught today.

Suggested Citation

  • Alan Sangster & Giovanna Scataglinibelghitar, 2010. "Luca Pacioli: The Father of Accounting Education," Accounting Education, Taylor & Francis Journals, vol. 19(4), pages 423-438.
    • Handle: RePEc:taf:accted:v:19:y:2010:i:4:p:423-438
    DOI: 10.1080/09639284.2010.501955
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    Citations

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    Cited by:

    1. Christian Rainero & Giuseppe Modarelli & Alessandro Migliavacca & Riccardo Coda, 2021. "Early Traces of Materiality and Relevance Principles in Luca Pacioli’s Tractatus XI," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(9), pages 153-153, July.
    2. Anna Vysotskaya, 2018. "Accounting Games: Using Matrix Algebra in Creating the Accounting Models," Mathematics, MDPI, vol. 6(9), pages 1-9, August.
    3. Sangster, Alan & Franklin, Ellie & Alwis, Dee & Abdul-Rahim, Jo & Stoner, Greg, 2014. "Using Pacioli’s pedagogy and medieval text in today’s introductory accounting course," Journal of Accounting Education, Elsevier, vol. 32(1), pages 16-35.
    4. Alan Sangster, 2021. "The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator," Abacus, Accounting Foundation, University of Sydney, vol. 57(1), pages 126-152, March.
    5. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Watson, Stephanie F., 2013. "Accounting education literature review (2010–2012)," Journal of Accounting Education, Elsevier, vol. 31(2), pages 107-161.
    6. Deresse Mersha Lakew & Mohammed Getahun Musa, 2019. "Assessment of Undergraduate Accounting and Finance Education in Ethiopia," International Journal of Business and Social Research, LAR Center Press, vol. 9(3), pages 21-37, March.
    7. Deresse Mersha Lakew & Mohammed Getahun Musa, 2019. "Assessment of Undergraduate Accounting and Finance Education in Ethiopia," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 9(3), pages 21-37, March.

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