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Resurrecting the social Pacioli: ethics, gender and other silences


  • Aida Sy


Adam Smith and Frater Luca Bartolomes Pacioli were both victims of misreading: Smith was not an unabashed booster of market capitalism who saw no overseeing role for the government. Pacioli was more than just an architect of bookkeeping. Smith's Moral Philosophy provides an ethical criterion for critically reviewing Pacioli's work and beyond. This paper uses Smith in a quest for 'the other' Pacioli, through a close reading of his opus, the SUMMA. We find prescient remarks on morality (ethics), gender, work, labour, professionalism and management. This resurrection of a social Pacioli prompts the question as to what lessons might be learned from 'other Pacioli's.

Suggested Citation

  • Aida Sy, 2005. "Resurrecting the social Pacioli: ethics, gender and other silences," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 2(4), pages 441-449.
  • Handle: RePEc:ids:ijaape:v:2:y:2005:i:4:p:441-449

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    Cited by:

    1. Malcolm Anderson, 2006. "Accounting History Publications 2005," Accounting History Review, Taylor & Francis Journals, vol. 16(3), pages 457-462.


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