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Accounting History from the Renaissance to the Present

A Remembrance of Luca Pacioli
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Description

First published in 1996. This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some fundamentals that lay behind Pacioli's decision to write his Summa, and examines whether the accounting framework in which we work today has overlooked basic issues because of its continued focus on development of the existing financial accounting model. It analyses Pacioli's legacy from several different perspectives, deliberately choosing to do so in ways that addressed considerations that his work reflected, examining the nature and characteristics of the bridge between academic analysis and insight on the one hand and practical application on the other. It also looks at the dominant influences in the evolution of accountancy for managing stewardship and for reporting of that stewardship. By doing so, it attempts to identify influences that had been less pressing and so had been ignored or overlooked, and also considers how changing technology has affected the way we manage the accountancy process.

Author Biography:

Thomas A. Lee, The University of Alabama, A. Bishop, R.H. Parker
Release date NZ
April 27th, 2016
Audiences
  • General (US: Trade)
  • Tertiary Education (US: College)
Contributors
  • Edited by A. Bishop
  • Edited by R.H. Parker
  • Edited by T. A. Lee
Pages
314
ISBN-13
9781138988248
Product ID
25234116

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