Vlad Bulau


Both as researchers and as ordinary people, we often go too easily over the history of human knowledge. Science constrains us to carefully analyze the past, an act that guides our steps in the present and future. We often rush to decree ideas and opinions present in our universe since several centuries ago as discoveries of the modern world. The truth is that Luca Paciolo is one of the most commented authors in the history of mankind, some assessing the number of scientists and not only who debated and criticized in writing his famous work at over 1700.                                                                                             Luca Paciolo was born in 1445 in Borgo San Sepolcro (nowadays Sansepolcro) in the Arezzo region of the Florentine Republic, becoming a well-known mathematician who worked and taught, including at the court of Duke Ludovico Sforza in Milan. His most famous work is "Summa de l'arithmetica, geometria, proportioni e proportionalita" published in 1494, a work of mathematics and geometry that presents, in Chapter XI, for the first time for that era, the double entry accounting method. This was a turning point in the history of accounting, marking its undisputed rise to the modern form in which we know it these days. This paper aims to show the essential role that Luca Paciolo played in the development of this science, to place into a context the evolution of accounting and of the double entry but also to clarify the historical status that Paciolo had: inventor or popularizer of the double entry.


accounting, history, Luca Paciolo, evolution, double ent


Bromwich M., Bhimani A., (1989) Management Accounting: Evolution not Revolution, Editura Chartered Institute of Management Accountants, Londra

Bunget O., C., (2004) Repere ale evoluţiei contabilităţii, Editura Mirton Publishing, Timişoara

Calu D., A., (2005) Istorie și dezvoltare privind contabilitatea din România, Editura Economică, București

Capron M., (1994) Contabilitatea în perspectivă, Editura Humanitas, Bucureşti

Demetrescu C., G., (1972) Istoria contabilității, ed. Editura Științifică, București

Dumitrescu Ș., (1947) Elemente și principii de știință contabilă, București

Funnell W., (2008) The Narrative and its Place in the New Accounting History: the Rise of the Counternarrative, Accounting, Auditing & Accountability Journal, Vol. 11, No. 2, pag. 142-162

Hill C., (1991) The World Turned Upside Down: Radical Ideas in the English Revolution, Penguin Books, Londra

Horomnea E., (2008) Fundamentele științifice ale contabilităţii. Doctrină. Concepte. Lexicon., Editura TipoMoldova, Iaşi

Horomnea E., (2013) Dimensiuni ştiinţifice, sociale şi spirituale în contabilitate. Geneză, doctrină, normalizare, decizii, ediţia a V-a, Editura TipoMoldova, Iaşi

Miller P., Hopper T., Laughlin R., (1991) The New Accounting History: an Introduction, Accounting, Organizations and Society, Vol. 16, No. 5/6, pag. 395-403

Napier C., (1995) European Financial Reporting. A History, Editura Walton P., Academic Press Limited

Previts G., J., Walton P., Wolnizer P., (2010) A Global History of Accounting, Financial Reporting and Public Policy, Editura Bingley Emerald, Londra

Taton R., (1970) Istoria generală a științei, vol. I, Editura Științifică, București

Voina D., (1932) Faze în evoluția contabilității, Cluj

Full Text: PDF

Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.