THE MARKET FOR LUCA PACIOLI'S SUMMA DE ARITHMETICA: SOME COMMENTS

Authors
Yamey, Basil S.
Citation
S. Yamey, Basil, THE MARKET FOR LUCA PACIOLI'S SUMMA DE ARITHMETICA: SOME COMMENTS, Accounting historians journal , 37(2), 2010, pp. 145-154
Journal title
Accounting historians journal → ACNP
ISSN journal
01484184
Volume
37
Issue
2
Year of publication
2010
Pages
145 - 154
Database
ACNP
SICI code
Abstract
This paper explains why Pacioli's exposition of double-entry bookkeeping, published in his Summa of 1494, was neither an effective reference text for merchants nor a satisfactory text for their sons. In doing so, the paper contradicts some of the points made in the interesting and wide-ranging article by Sangster, Stoner, and McCarthy in the June 2008 issue of this journal.