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Este artículo presenta una descripción general del único manual veneciano conocido sobre contabilidad por partida doble que es anterior a Particularis de Computis et Scripturis de Pacioli: La Riegola de Libro, o Las reglas de la contabilidad de de Raphaeli. Escrito en 1475, se perdió hasta 1989, escapando a la atención de Fabio Besta, Vincenzo Vianello y otros en los siglos XIX y XX que buscaron desesperadamente refutar la autoría de Pacioli de su tratado. Si lo hubieran encontrado, se contaría una historia diferente, pero ¿habría sido usurpado el lugar de Pacioli? Este estudio considera el propósito detrás del manual de instrucciones de de Raphaeli; su contenido; lo que nos dice acerca de cómo los comerciantes mayoristas venecianos llevaban la contabilidad en el siglo XV; y sobre cómo los tutores enseñaban contabilidad antes de que Pacioli eliminara la necesidad de un tutor en 1494., This paper presents an overview of the only known Venetian manualon double entry bookkeeping that predates Pacioli’s Particularis de Computis et Scripturis: de Raphaeli’s La Riegola de Libro, or The Rules of Bookkeeping. Written in 1475, it waslostuntil 1989, escaping the attention of Fabio Besta, Vincenzo Vianello and others in the 19th and 20th centurieswho desperately sought to disprove Pacioli’s authorship of his treatise. Had they found it, a different history would be told, but would Pacioli’s place have been usurped? This studyconsiders the purpose behind de Raphaeli’s instructional manual;its content;what it tells us about how Venetian wholesale merchants did their bookkeeping in the 15th century; and about how bookkeeping was taught by tutors before Pacioli removed the need for a tutor in 1494.

This paper presents an overview of the only known Venetian manualon double entry bookkeeping that predates Pacioli’s Particularis de Computis et Scripturis: de Raphaeli’s La Riegola de Libro, or The Rules of Bookkeeping. Written in 1475, it was lost until 1989, escaping the attention of Fabio Besta, Vincenzo Vianello and others in the 19th and 20th centuries who desperately sought to disprove Pacioli’s authorship of his treatise. Had they found it, a different history would be told, but would Pacioli’s place have been usurped? This study considers the purpose behind de Raphaeli’s instructional manual; its content; what it tells us about how Venetian wholesale merchants did their bookkeeping in the 15th century; and about how bookkeeping was taught by tutors before Pacioli removed the need for a tutor in 1494., Este artículo presenta una descripción general del único manual veneciano conocido sobre contabilidad por partida doble que es anterior a Particularis de Computis et Scripturis de Pacioli: La Riegola de Libro, o Las reglas de la contabilidad de de Raphaeli. Escrito en 1475, se perdió hasta 1989, escapando a la atención de Fabio Besta, Vincenzo Vianello y otros en los siglos XIX y XX que buscaron desesperadamente refutar la autoría de Pacioli de su tratado. Si lo hubieran encontrado, se contaría una historia diferente, pero ¿habría sido usurpado el lugar de Pacioli? Este estudio considera el propósito detrás del manual de instrucciones de de Raphaeli; su contenido; lo que nos dice acerca de cómo los comerciantes mayoristas venecianos llevaban la contabilidad en el siglo XV; y sobre cómo los tutores enseñaban contabilidad antes de que Pacioli eliminara la necesidad de un tutor en 1494.

Much has been written about Luca Pacioli, the ‘father of accounting’, and his contributions in many fields; and much has been written about his involvement and portrayal in art, but never has what we know of his involvement in art been articulated to bring all these various facets together. This paper addresses this gap in the literature and reveals a greater impact arising from his work than has previously been recognised. In doing so, it provides insights into the mind of one of the leading Renaissance men, insights that reveal a more ‘human’ side than might be expected of someone considered to have been a master of all that he did; and it reveals him as an artist in his own right, not an artist who painted pictures, but an artist whose talent lay in creating new opportunities for others.

Much has been written about Luca Pacioli, the ‘father of accounting’, and his contributions in many fields; and much has been written about his involvement and portrayal in art, but never has what we know of his involvement in art been articulated to bring all these various facets together. This paper addresses this gap in the literature and reveals a greater impact arising from his work than has previously been recognised. In doing so, it provides insights into the mind of one of the leading Renaissance men, insights that reveal a more ‘human’ side than might be expected of someone considered to have been a master of all that he did; and it reveals him as an artist in his own right, not an artist who painted pictures, but an artist whose talent lay in creating new opportunities for others.

“De Raphaeli: Venetian Double Entry Bookkeeping in 1475” de Alan Sangster (Aberdeen University, UK). Comentario realizado por: Esteban Hernández Esteve (Comisión de Historia de la Contabilidad de AECA).

“De Raphaeli: Venetian Double Entry Bookkeeping in 1475” de Alan Sangster (Aberdeen University, UK). Comentario realizado por: Esteban Hernández Esteve (Comisión de Historia de la Contabilidad de AECA).

The emergence of double entry bookkeeping marked the shift in bookkeeping from a mechanical task to a skilled craft, and represented the beginnings of the accounting profession. This study seeks to identify what caused this significant change in bookkeeping practice. I do so by adopting a new accounting history perspective to investigate thecircumstances surrounding the emergence of double entry in early 13th century Italy. Contrary to previous findings, this paper concludes that the most likely form of enterprise where bookkeeping of this form emerged is a bank, most likely in Florence. Accountability of the local bankers in Florence to the Bankers Guild provided a unique external impetus to generate a new form of bookkeeping. This new bookkeeping format provided a clear and unambiguous picture of the accounts of all debtors and creditors, along with the means to check that the entries between them were complete and accurate., A urgência da partida dobrada marcou a mudança na escrituração de uma tarefa mecânica a um ofício especializado e representou o início da profissão contábil. Este estudo pretende identificar o que causou essa mudança significativa, mediante a adoção da perspectiva da nova história da contabilidade, isto é, pesquisando sobre as circunstâncias que rodearam o surgimento da partida dobrada a princípios do século XIII na Itália. Contrariamente aos achados anteriores, este trabalho conclui que a forma mais provável de empresa na qual esta surgiu é o banco, com certeza em Florência. A prestação de contas dos bancos locais nessa cidade ao grêmio bancário deu um impulso externo único que gerou um novo modo de escrituração. Esse novo esquema proporcionou uma imagem clara e inequívoca das contas de todos os devedores e credores, junto com os meios para verificar que as partidas entre eles foram completas e exatas., La emergencia de la partida doble marcó el cambio en la teneduría de libros de una tarea mecánica a un oficio especializado y representó los inicios de la profesión contable. Este estudio busca identificar qué causó tal cambio significativo, mediante la adopción de la perspectiva de la nueva historia de la contabilidad, es decir, investigando las circunstancias que rodearon el surgimiento de la partida doble a principios de siglo XIII en Italia. Contrario a los hallazgos anteriores, este trabajo concluye que la forma más probable de empresa en la que esta surgió es un banco, con certeza en Florencia. La rendición de cuentas de los bancos locales en esta ciudad al gremio bancario dio un impulso externo único que generó un nuevo modo de teneduría de libros. Este nuevo esquema proporcionó una imagen clara e inequívoca de las cuentas de todos los deudores y acreedores, junto con los medios para verificar que las partidas entre ellos fueran completas y exactas.

(Benedetto Cotrugli sulla contabilità in Partita Doppia) In 1458, a former international merchant, Benedetto Cotrugli, wrote a 200-page manual on how to be a successful merchant: Libro de Larte dela Mercatura (Book of the Art of Trade). It included a 5-page chapter on double entry bookkeeping, something never previously preserved in written form. The earliest known copy of this book dates from 1475. This paper provides an overview of the book and of Cotrugli; and it presents new English and Italian translations of Cotrugli’s chapter on double entry bookkeeping. These differ from previous translations in that they are based solely on the earliest copy of Cotrugli’s book from 1475. The English translation is also the first to have been prepared by an accountant enabling the description of entries in account books to be in the form Cotrugli intended. This is the first of two contributions made by this paper. The second is that it identifies Cotrugli’s chapter as a first stage in the training of a bookkeeper, where a broad introduction to the subject is laid down as a foundation for further study or practical experience.

The emergence of double entry bookkeeping marked the shift in bookkeeping from a mechanical task to a skilled craft, and represented the beginnings of the accounting profession. This study seeks to identify what caused this significant change in bookkeeping practice. I do so by adopting a new accounting history perspective to investigate thecircumstances surrounding the emergence of double entry in early 13th century Italy. Contrary to previous findings, this paper concludes that the most likely form of enterprise where bookkeeping of this form emerged is a bank, most likely in Florence. Accountability of the local bankers in Florence to the Bankers Guild provided a unique external impetus to generate a new form of bookkeeping. This new bookkeeping format provided a clear and unambiguous picture of the accounts of all debtors and creditors, along with the means to check that the entries between them were complete and accurate., A urgência da partida dobrada marcou a mudança na escrituração de uma tarefa mecânica a um ofício especializado e representou o início da profissão contábil. Este estudo pretende identificar o que causou essa mudança significativa, mediante a adoção da perspectiva da nova história da contabilidade, isto é, pesquisando sobre as circunstâncias que rodearam o surgimento da partida dobrada a princípios do século XIII na Itália. Contrariamente aos achados anteriores, este trabalho conclui que a forma mais provável de empresa na qual esta surgiu é o banco, com certeza em Florência. A prestação de contas dos bancos locais nessa cidade ao grêmio bancário deu um impulso externo único que gerou um novo modo de escrituração. Esse novo esquema proporcionou uma imagem clara e inequívoca das contas de todos os devedores e credores, junto com os meios para verificar que as partidas entre eles foram completas e exatas., La emergencia de la partida doble marcó el cambio en la teneduría de libros de una tarea mecánica a un oficio especializado y representó los inicios de la profesión contable. Este estudio busca identificar qué causó tal cambio significativo, mediante la adopción de la perspectiva de la nueva historia de la contabilidad, es decir, investigando las circunstancias que rodearon el surgimiento de la partida doble a principios de siglo XIII en Italia. Contrario a los hallazgos anteriores, este trabajo concluye que la forma más probable de empresa en la que esta surgió es un banco, con certeza en Florencia. La rendición de cuentas de los bancos locales en esta ciudad al gremio bancario dio un impulso externo único que generó un nuevo modo de teneduría de libros. Este nuevo esquema proporcionó una imagen clara e inequívoca de las cuentas de todos los deudores y acreedores, junto con los medios para verificar que las partidas entre ellos fueran completas y exactas.

(Benedetto Cotrugli sulla contabilità in Partita Doppia) In 1458, a former international merchant, Benedetto Cotrugli, wrote a 200-page manual on how to be a successful merchant: Libro de Larte dela Mercatura (Book of the Art of Trade). It included a 5-page chapter on double entry bookkeeping, something never previously preserved in written form. The earliest known copy of this book dates from 1475. This paper provides an overview of the book and of Cotrugli; and it presents new English and Italian translations of Cotrugli’s chapter on double entry bookkeeping. These differ from previous translations in that they are based solely on the earliest copy of Cotrugli’s book from 1475. The English translation is also the first to have been prepared by an accountant enabling the description of entries in account books to be in the form Cotrugli intended. This is the first of two contributions made by this paper. The second is that it identifies Cotrugli’s chapter as a first stage in the training of a bookkeeper, where a broad introduction to the subject is laid down as a foundation for further study or practical experience.

This paper considers the printing of Pacioli’s Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Summa) in 1494. In particular, it attempts to answer the question, how many copies of Summa were printed in 1494? It does so through consideration of the printing process, the printer of Summa, the size of the book, survival rates of other “serious” books of the period, and the dates it contains revealing when parts of it were completed. It finds that more copies were published than was previously suggested, and that the survival rate of copies has probably as much to do with the manner in which it was treated once acquired as in the number of copies printed.

This paper considers the printing of Pacioli’s Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Summa) in 1494. In particular, it attempts to answer the question, how many copies of Summa were printed in 1494? It does so through consideration of the printing process, the printer of Summa, the size of the book, survival rates of other “serious” books of the period, and the dates it contains revealing when parts of it were completed. It finds that more copies were published than was previously suggested, and that the survival rate of copies has probably as much to do with the manner in which it was treated once acquired as in the number of copies printed.

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