Contributions of fray luca pacioli to the development of accounting: Origin and diffusion of the double item

Abel M. Cano Morales; Carlos M. Restrepo Pineda; Omar O. Villa Monsalve

Contributions of fray luca pacioli to the development of accounting: Origin and diffusion of the double item

Abel M. Cano Morales, Carlos M. Restrepo Pineda, Omar O. Villa Monsalve

Universidad de Medellín

Resultado de la investigación: Contribución a una revista › Artículo

Resumen

© 2017. This paper intends to present the elements of discussion about the origin of accounting by double entry, origin in space and time, and the central role and influence of the Franciscan friar Luca Pacioli in modern accounting, in the context of The social and commercial revolution of the thirteenth, fourteenth and fifteenth centuries, in the cities of the northern Italian peninsula: Genova Venice and Florence.

Idioma original	Inglés estadounidense
Publicación	Espacios
Estado	Publicada - 1 ene 2017

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Cano Morales, A. M., Restrepo Pineda, C. M., & Villa Monsalve, O. O. (2017). Contributions of fray luca pacioli to the development of accounting: Origin and diffusion of the double item. Espacios. https://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85026212328&origin=inward

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AB - © 2017. This paper intends to present the elements of discussion about the origin of accounting by double entry, origin in space and time, and the central role and influence of the Franciscan friar Luca Pacioli in modern accounting, in the context of The social and commercial revolution of the thirteenth, fourteenth and fifteenth centuries, in the cities of the northern Italian peninsula: Genova Venice and Florence.

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