Home  Journals  International Accounting  13(145) - 2010 October

Work L. Pacioli «The sum of arithmetics, geometry, fractions, proportions and proportionality»: audience of readers

Available online: 8 October 2010

Subject Heading: Foreign experience

JEL Classification: 

Modern Russian translation of the Treatise of Pacioli caused some interest in the history of writing Summa. Decade-long dispute over the audience of its readers. Opinion of some researchers considered the work. Based on the content of the Summa (treatises included in it) and language presentation identifies potential and actual reader of the book - the merchants and their sons. For the first Summa served as a guide in their affairs, for the second - a textbook.

Keywords: Summa Pacioli, a treatise on accounting, book content, language of presentation, merchants and their sons

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