Title: Accounting History from the Renaissance to the Present : A Remembrance of Luca Pacioli
Publisher: Routledge
Publication Date: 2016
Language: English
ISBN 10: 1138988243
ISBN 13: 9781138988248
Binding: Soft cover
Condition: As New

About this title

Synopsis

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.

About the Author

Thomas A. Lee, The University of Alabama, A. Bishop, R.H. Parker

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