Pacioli, Luca

1445-1517 An Italian monk and mathematician. Although considered by many to be the "founder" of *double entry bookkeeping, Pacioli is best described as the first individual in Europe to systemically set out double entry accounting principles. His famous Italian-language treatise Summa de Arithmetica, Geometria, Proportioni et Proportionality, (1494) dealt principally with mathematics, but it included a section devoted to accounting techniques. Very much a man of the Italian Renaissance, the multi-talented Pacioli obtained his bookkeeping knowledge from contemporary Venetian merchants’ practices. Some accounting historians have tended to exaggerate Pacioli’s standing as a major Renaissance thinker, perhaps (by extension) to enhance the standing of accounting theory itself. However, Pacioli was only a minor figure in the Renaissance, and many standard works on the subject only mention him in passing: Some Italian Renaissance histories (e.g., Stephens, 1990) do not mention him at all. Further reading: Brown (1984); Lee et al. (1996)

Auditor's dictionary. 2014.

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  • Pacioli, Luca — detto Luca di Borgo …   Sinonimi e Contrari. Terza edizione

  • Pacioli, Luca — (ca. 1445 1517)    Italian mathematician and teacher. Born at Borgo San Sepolcro in Tuscany, he became a tutor to a wealthy family in Venice and developed his mastery of mathematics under a local teacher. By 1475 he was a teacher at the… …   Historical Dictionary of Renaissance

  • Pacioli — Luca Pacioli Luca Pacioli avec son élève Guidobaldo Ier de Montefeltro (1495), attribué à Jacopo de Barbari, musée Capodimonte de Naples Luca Bartolomes Pacioli, dit Luca di Borgo (v.1445 à Borgo Sansepo …   Wikipédia en Français

  • Luca Pacioli — Portrait of Luca Pacioli, traditionally attributed to Jacopo de Barbari, 1495 (attribution controversial).[1] Fra Luca Bartolomeo de Pacioli (sometimes Paccioli or Paciolo; 1446/7 – 1517) was an Italian mathematician, Franciscan friar,… …   Wikipedia

  • Pacioli — Portrait Luca Paciolis, gemalt von Jacopo de Barbari, 1495 500 Lire Münze mit Portrait von Luca Pacioli (1994) Luca Paci …   Deutsch Wikipedia

  • Luca di Borgo — soprannome di Pacioli, Luca …   Sinonimi e Contrari. Terza edizione

  • Luca Pacioli — avec son élève Guidobaldo Ier de Montefeltro (1495), attribué à Jacopo de Barbari, musée Capodimonte de Naples Luca Bartolomes Pacioli, dit Luca di Borgo (v.1445 à Borgo Sansepolcro en Toscane 1517 à Rome), est un religieux …   Wikipédia en Français

  • Luca Pacioli — demostrando uno de los teoremas de Euclides (Jacopo de Barbari, 1495) …   Wikipedia Español

  • Luca Pacioli — ( 1445 † 1517), søn af Bartolomo Pacioli. Franciskaner munk, matematiker. Nær ven af Leonardo da Vinci. Betragtes som opfinder af det dobbelte bogholderi (princippet regnes dog for op mod 5000 år gammelt), som han beskrev i værket Summa de… …   Danske encyklopædi

  • Luca — puede hacer referencia a: Nombre y apellido Luca, nombre propio de varón, que es la versión italiana de Lucas. Nombre latino que significa El que resplandece . Personajes con nombre propio Luca Luca Badoer (1971), piloto italiano de Fórmula 1;… …   Wikipedia Español

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