Double-entry bookkeeping by Pacioli and his Italian followers in XVI–XVII century

• Authors: SOJAK, SŁAWOMIR , KOWALSKA, MONIKA

Abstracts

EN

The purpose of the article is to present the first textbook on double-entry bookkeeping and its impact on the development and popularization of accounting in Italy. The author of this work  Luca Pacioli – was an outstanding representative of the Renaissance, and thanks to Tractatus XI de Computis et Scripturis he became known as the „Father of Accounting”. His work was a compendium of knowledge necessary to keep merchant accounts. It was written on the basis of long-term observation of the practices used byVenetian merchants, who, due to intensive trade, were looking for a way to control the efficiency of their operations. The handbook’s quality made the rules of accounting which it described become a widely used standard reproduced in books by other authors. The first followers of Pacioli were Italians: DomenicoManzoni, Don Angelo Pietra and Matteo Mainardi, who mostly copied his textbook, but also tried tomake their own improvements in accounting. In this way the knowledge of the double-entry bookkeeping system came to other countries and became the most popular method of accounting. Its simplicity and perfection allowed it to survive until XXI century.

Keywords

EN

podręczniki rachunkowości; Luca Pacioli; historia rachunkowości; księgi rachunkowe

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2015
• Volume: 2015(81(137))
• Pages: 155-179

Contributors

author

SOJAK, SŁAWOMIR

author

KOWALSKA, MONIKA

Identifiers

DOI

10.5604/16414381.1155250