Linking Pacioli's double-entry bookkeeping, algebra, and art: accounting history or idle speculation?

Rob Bryer

Accounting History Review, 2016, vol. 26, issue 1, 33-40

Abstract: This commentary responds to the speculations of Dean, Clarke, and Capalbo about the interconnections between double-entry bookkeeping (DEB) and Pacioli's emphasis on proportion, harmony, and balance. To make our speculations more than merely ‘idle’, we must do the hard work of constructing plausible hypotheses and testing them. I appreciate the hard work, scholarly skills, and dedication underlying the production of the authors’ speculation, nonetheless, we still need the hard work of theory and empirical research to explain DEB and verify the links between it and its intellectual, economic, social, and political context.

Date: 2016
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hdl.handle.net/10.1080/21552851.2015.1129081 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:acbsfi:v:26:y:2016:i:1:p:33-40

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/rabf21

DOI: 10.1080/21552851.2015.1129081

Access Statistics for this article

Accounting History Review is currently edited by Stephen Walker

More articles in Accounting History Review from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().