IDEAS home Printed from
   My bibliography  Save this article

Pacioli’s De scripturis in the Context of the Spread of Double entry Bookkeeping


  • Yamey, Basil S.


El presente trabajo examina y pone en duda, a la luz de las evidencias presentes, algunas nociones ampliamente aceptadas en relación con el uso y expansión de la partida doble durante los primeros siglos de su existencia. De esta manera, el autor expresa su opinión de que no cree que los libros impresos y, en particular, la Summa de Luca Pacioli, ejercieran una gran influencia directa en la divulgación de este sistema, como generalmente se cree. This paper examines and questions, in the light of the known evidences, some widely accepted ideas with respect to the use and spread of double entry during its first centuries of existence. In this regard, the author says that he does not believe that printed books and, in particular the Summa of Luca Pacioli, had a great direct effect on the diffusion of knowledge of the system and of its use.

Suggested Citation

  • Yamey, Basil S., 2004. "Pacioli’s De scripturis in the Context of the Spread of Double entry Bookkeeping," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 1, pages 142-154, December.
  • Handle: RePEc:dec:articl:2004-09:142-154

    Download full text from publisher

    File URL:
    Download Restriction: no


    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.

    Cited by:

    1. Warwick Funnell & Jeffrey Robertson, 2011. "Capitalist accounting in sixteenth century Holland: Hanseatic influences and the Sombart thesis," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 24(5), pages 560-586, June.


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dec:articl:2004-09:142-154. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Izaga García, Juan). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.