TAILIEUCHUNG - Pacioli and humanism: pitching the text in Summa Arithmetica

The amount to deduct is the amount of the expense which was used up during this period. This may not be the amount actually paid. For example, if you owe money at the end of the account – your trade creditors – it may be that this should be included in this account rather than later when it is paid. (Make sure you do not deduct any payments made in this account which you included as trade creditors in your last accounts.) But if you make a payment which is used up over two periods or more you should spread it in your accounts. For example, if. | Accounting History http Pacioli and humanism pitching the text in Summa Arithmetica Patricia McCarthy Alan Sangster and Greg Stoner Accounting History 2008 13 183 DOI 1032373207088178 The online version of this article can be found at http cgi content abstract 13 2 183 Published by C SAGE Publications http On behalf of The Accounting History Special Interest Group of the Accounting and Finance Association of Australia and New Zealand Additional services and information for Accounting History can be found at Email Alerts http cgi alerts Subscriptions http subscriptions Reprints http Permissions http _Downloaded from http by Alan Sangster on May 3 2008 2008 SAGE Publications. All rights reserved. Not for commercial use or unauthorized distribution. Accounting History Pacioli and humanism pitching the text in Summa Arithmetica Patricia McCarthy Open University Alan Sangster Middlesex University Greg Stoner Glasgow University Abstract Despite the wide cross-disciplinary influence of Fra Luca Pacioli s Summa de Arithmetica Geometria Proportioni et Proportionalita Summa it has been criticized as being both difficult to read and written in a mixture of bad Italian and bad Latin but paradoxically intellectuals of Pacioli s day praised the style of writing in Summa. Can both viewpoints be correct The answer to this question is sought by identifying what may have inspired Pacioli to write Summa in the manner he did. In doing so the article considers the times in which he lived and in particular the impact that Renaissance Humanism and Humanist Education may have had upon his writing style. The article finds both views were correct in their own timeframes and contexts and that Pacioli s writing style was both an appropriate one with which to address a contemporary merchant society and .

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