Why Pacioli and not Cotrugli?
DOI:
https://doi.org/10.17533/udea.rc.n86a06Keywords:
Venetian accounting, Friar Luca Pacioli, history of accounting, precursors of accounting, Summa de arithmetica, geometria, proportioni et proportionalitaAbstract
This article examines the controversy over the paternity of accounting, proposing that while Benedetto Cotrugli discussed double entry before Luca Pacioli, the latter is widely regarded as the true father of the discipline. This analysis is based on a review of the historical background, the similarities and differences between the contributions of both authors and the impact of their writings on the evolution of accounting in the centuries that followed.
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