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

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  • Yamey, Basil S.

Abstract

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
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    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.

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