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Pacioli’s Innovation in Accounting: Business or Academic Affairs

Author

Listed:
  • P. Kalantonis
  • S. Goumas
  • K. Hassapis
  • C. Cantzos

Abstract

According to the accounting literature there is no evidence for earlier use of “doubleentry†, as documented by Luca Pacioli in his Summa de Arithmetica Geometrica Proportioni et Proportionalita (1494), before the 13th century AD. Littleton’s popular thesis links doubleentry to the increased intensity in modern times (as compared with in antiquity) of two (all inclusive) groups of economic and technical “antecedents†, while Hoskin and Macve (1986) explain the articulation of double-entry in early Renaissance as an aspect of the new way of writing the text (“new textuality†), that was being developed around same time in Europe by scholars who saw in it (and in accounting, albeit with no particular interest in double-entry itself then) the potential of new power-knowledge relationships. In this study we attempt to explore if double entry, the innovative method for the accounting technology, is business or academic affairs.

Suggested Citation

  • P. Kalantonis & S. Goumas & K. Hassapis & C. Cantzos, 2014. "Pacioli’s Innovation in Accounting: Business or Academic Affairs," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 39-56.
    • Handle: RePEc:ers:ijebaa:v:ii:y:2014:i:2:p:39-56
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    Citations

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    Cited by:

    1. Anatoliy Ivanovich Belousov & Galina Vasilevna Mikhailova & Fatima Magamedovna Uzdenova & Viktoria Georgievna Blokhina, 2017. "Accounting Engineering Tools in the Research of Economic Costs and Benefits," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 13-21.
    2. K.S. Surnina & A.A. Andrutskaya & E.I. Drobyshevskaya & A.A. Yanovskaya, 2017. "Analytical Monitoring of Entity's Cash Flows as a Guarantee of Financial Security of the Region," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 163-171.

    More about this item

    Keywords

    Accounting; Academic Sector; Business Sector; Enterprises;
    All these keywords.

    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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