IDEAS home Printed from https://ideas.repec.org/a/bla/abacus/v50y2014i1p93-106.html
   My bibliography  Save this article

Pacioli's Example Entries—a Conundrum Resolved?

Author

Listed:
  • Alan Sangster
  • Greg Stoner
  • Giovanna Scataglini-Belghitar
  • Paul De Lange
  • Brendan O'Connell

Abstract

type="main"> This paper discusses the nature of the 10 example paragraph entries at the end of Pacioli's bookkeeping treatise. It concludes that these are entries from fledgling banking operations involving one account holder and one borrower who, along with two others, has financial transactions with the account holder. The widely held assumption that they are examples of entries in the Ledger is set aside and it is concluded that, on the basis of the available evidence, they are examples of entries in a Ricordanze, a record book Pacioli described as being used to record items of this type.

Suggested Citation

  • Alan Sangster & Greg Stoner & Giovanna Scataglini-Belghitar & Paul De Lange & Brendan O'Connell, 2014. "Pacioli's Example Entries—a Conundrum Resolved?," Abacus, Accounting Foundation, University of Sydney, vol. 50(1), pages 93-106, March.
    • Handle: RePEc:bla:abacus:v:50:y:2014:i:1:p:93-106
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1111/j.1467-6281.2012.00372.x
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Quattrone, Paolo, 2009. "Books to be practiced: Memory, the power of the visual, and the success of accounting," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 85-118, January.
    2. Raymond de Roover, 1944. "What is Dry Exchange? A Contribution to the Study of English Mercantilism," Journal of Political Economy, University of Chicago Press, vol. 52(3), pages 250-250.
    3. de Roover, Raymond, 1942. "Money, Banking, and Credit in Medieval Bruges1," The Journal of Economic History, Cambridge University Press, vol. 2(S1), pages 52-65, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Vlora Berisha & Rrustem Asllanaj, 2017. "Literature Review on Historical Development of Accounting," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 13(6), pages 156-173, DECEMBER.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Nadia Matringe, 2022. "Early inventory management practices in the foreign exchange market: Insights from sixteenth‐century Lyon," Economic History Review, Economic History Society, vol. 75(3), pages 739-778, August.
    2. Mark Koyama, 2008. "Evading the 'Taint of Usury' Complex Contracts and Segmented Capital Markets," Economics Series Working Papers 412, University of Oxford, Department of Economics.
    3. Chahed, Yasmine & Charnock, Robert & Du Rietz, Sabina & Joseph Lennon, Niels & Palermo, Tommaso & Parisi, Cristiana & Pflueger, Dane & Sundström, Andreas & Toh, Dorothy & Yu, Lichen, 2024. "The value of research activities “other than” publishing articles: reflections on an experimental workshop series," LSE Research Online Documents on Economics 121656, London School of Economics and Political Science, LSE Library.
    4. Viatcheslav Sokolov & Svetlana Karelskaia & Ekaterina Zuga, 2022. "Visual Accounting on the example of Boris Kustodiev?s Merchant," CONTABILIT? E CULTURA AZIENDALE, FrancoAngeli Editore, vol. 0(1), pages 9-27.
    5. Claire France Picard & Sylvain Durocher & Yves Gendron, 2013. "From Meticulous Professionals To Superheroes Of The Business World: A Historical Portrait Of A Cultural Change In The Field Of Accountancy," Post-Print hal-00993019, HAL.
    6. Power, Michael, 2015. "How accounting begins: Object formation and the accretion of infrastructure," Accounting, Organizations and Society, Elsevier, vol. 47(C), pages 43-55.
    7. Vijaya Murthy & Jim Rooney, 2018. "The Role of Management Accounting in Ancient India: Evidence from the Arthasastra," Journal of Business Ethics, Springer, vol. 152(2), pages 323-341, October.
    8. Bay, Charlotta, 2018. "Makeover accounting: Investigating the meaning-making practices of financial accounts," Accounting, Organizations and Society, Elsevier, vol. 64(C), pages 44-54.
    9. Laura Corazza & Simone Domenico Scagnelli & Chiara Mio, 2017. "Simulacra and Sustainability Disclosure: Analysis of the Interpretative Models of Creating Shared Value," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(5), pages 414-434, September.
    10. Aaltola, Pasi & Manninen, Ari, 2021. "Drawing the premises for personalized learning: Illustrations of management and accounting," Journal of Accounting Education, Elsevier, vol. 54(C).
    11. Pablo Martín-Aceña & Pilar Nogues-Marco, 2012. "Crisis bancarias en la historia de España. Del Antiguo Régimen a los orígenes del capitalismo moderno," Documentos de Trabajo (DT-AEHE) 1201, Asociación Española de Historia Económica.
    12. Matringe, Nadia & Power, Michael, 2024. "Memories lost: A history of accounting records as forms of projection," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    13. Jørgensen, Lene & Jordan, Silvia & Mitterhofer, Hermann, 2012. "Sensemaking and discourse analyses in inter-organizational research: A review and suggested advances," Scandinavian Journal of Management, Elsevier, vol. 28(2), pages 107-120.
    14. Pollock, Neil & D’Adderio, Luciana, 2012. "Give me a two-by-two matrix and I will create the market: Rankings, graphic visualisations and sociomateriality," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 565-586.
    15. Matringe, Nadia & Power, Michael, 2024. "Memories lost: a history of accounting records as forms of projection," LSE Research Online Documents on Economics 120410, London School of Economics and Political Science, LSE Library.
    16. Boedker, Christina & Chong, Kar-Ming & Mouritsen, Jan, 2020. "The counter-performativity of calculative practices: Mobilising rankings of intellectual capital," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 72(C).
    17. Graham, Cameron & Grisard, Claudine, 2019. "Rich man, poor man, beggar man, thief: Accounting and the stigma of poverty," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 32-51.
    18. Vassili Joannides & Stéphane Jaumier, 2011. "Accounterability ou l'accountability par la bande," Grenoble Ecole de Management (Post-Print) hal-00645359, HAL.
    19. Vassili Joannides, 2012. "Accounterability and the problematics of accountability," Post-Print hal-00676561, HAL.
    20. Alaric Bourgoin & Fabian Muniesa, 2012. "Making a consultancy slideshow 'rock solid': a study of pragmatic efficacy," CSI Working Papers Series 027, Centre de Sociologie de l'Innovation (CSI), Mines ParisTech.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:abacus:v:50:y:2014:i:1:p:93-106. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0001-3072 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.