¿Por qué Pacioli y no Cotrugli?

Carlos Urbina

doi:10.17533/udea.rc.n86a06

Auteurs-es

Carlos Urbina Instituto Superior Antequera https://orcid.org/0000-0002-9825-7116

DOI :

https://doi.org/10.17533/udea.rc.n86a06

Mots-clés :

comptabilité à la vénitienne, Fraile Luca Pacioli, histoire de la comptabilité, précurseurs de la comptabilité, Summa de arithmetica, geometria, proportioni et proportionalita

Résumé

Cet article examine la polémique sur la paternité de la comptabilité, en proposant que, bien que Benedetto Cotrugli ait écrit sur la double entrée avant Luca Pacioli, ce dernier soit considéré comme le véritable père de la discipline. Cette analyse repose sur une revue du contexte historique, des similitudes et des différences entre les contributions des deux auteurs, ainsi que de l’impact de leurs textes sur le développement de la comptabilité au cours des siècles suivants.

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