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Luca Pacioli – Founder or Discoverer

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  • Jordanka Lubetzka

Abstract

This is a review of biographic details and facts about Luca de Pacioli. His contribution not only for accounting, but also for mathematical knowledge and the theoretical explanation of economic facts and events, especially in view of double accounting is estimated. The dilemma is contemplated whether to call Pacioli a founder or discoverer and a conclusion was made, that having discovered the double accounting his was the first to rationalize the dual aspect nature of capital.

Suggested Citation

  • Jordanka Lubetzka, 2010. "Luca Pacioli – Founder or Discoverer," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 107-114.
  • Handle: RePEc:bas:econth:y:2010:i:4:p:107-114
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    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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