scholarly journals The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator

Abacus ◽  
2021 ◽  
Author(s):  
Alan Sangster
Keyword(s):  
Luca Pacioli

COMMENTS ON SOME OBSCURE OR AMBIGUOUS POINTS OF THE TREATISE DE COMPUTIS ET SCRIPTURIS BY LUCA PACIOLI*

1994 ◽  
Vol 21 (1) ◽  
pp. 17-80 ◽  
Author(s):  
Esteban Hernández-Esteve
Keyword(s):  
Luca Pacioli ◽  
Payment Methods ◽  
Open Discussion ◽  
The Way

Recently, the author translated Luca Pacioli's treatise De Computis et Scripturis into Spanish. During the translation, the author faced a series of points contained in the text which are not clear and which present some difficulties of interpretation. This paper shows the main points that are confusing, what constitutes their difficulty, the interpretations given by different specialists and, finally, the interpretation given by the author himself with the reasons he had to adopt it. In this way, it is to attempt to clarify the question, to offer a basis for judgement to those who are interested in this subject and, above all, to submit the position and interpretations adopted by the author to open discussion. Among the various doubtful and obscure points, the following ones are considered in this paper: the contradictions and ambiguities observed by some authors in regard to the treatment of the balance and closing of accounts; the discrepancies shown in several passages of the Treatise which give ground to the hypothesis that this Treatise is actually the result of the juxtaposition of two or more different texts, written at different moments and for different purposes; the particularities of two payment methods of the purchases which Pacioli distinguishes expressly (by ditta and by scritta di banco); some ambiguities regarding the way to keep the accounts with banks and official bodies; various instructions concerning the location of the accounts in the Ledger, the situation of the date, and so on, which seem paradoxical and contradictory; and other ambiguities.

Luca Pacioli: Letters from Venice

2018 ◽  
pp. 281-290
Author(s):  
Paola Magnaghi-Delfino ◽  
Tullia Norando
Keyword(s):  
Luca Pacioli

scholarly journals Il pentagono come strumento per il disegno delle fortezze

X ◽  
2020 ◽  
Author(s):  
Paola Magnaghi-Delfino ◽  
Giampiero Mele ◽  
Tullia Norando
Keyword(s):  
Fifteenth Century ◽  
Golden Section ◽  
Fibonacci Sequence ◽  
Isosceles Triangle ◽  
Luca Pacioli ◽  
Golden Triangle ◽  
The Military ◽  
The Relationship ◽  
Shape And Size

The pentagon as a tool for fortresses’ drawingStarting from the fifteenth century, the diagram of many fortresses has a pentagonal shape. Among the best known fortresses, in Italy we find the Fortezza da Basso of Florence, the Cittadella of Parma, the Cittadella  of Turin,  Castel Sant’Angelo in Rome. The aim of this article is to analyze the reasons that link form and geometry to the planning of the design and the layout of pentagonal fortresses. The pentagon is a polygon tied to the golden section and to the Fibonacci sequence and it is possible to construct it starting from the golden triangle and its gnomon. This construction of the pentagon is already found in the book De Divina Proportione by Luca Pacioli and is particularly convenient for planning pentagonal fortresses. If one wants to draw the first approximated golden triangle, one can just consider the numbers of the Fibonacci sequence, for example 5 and 8, which establish the relationship between the sides: 5 units is the length of the base and 8 units the length of the equal sides. In the second isosceles triangle, which is the gnomon of the first, the base is 8 units long and equal sides are 5 units long; half of this isosceles triangle is the Pythagorean triangle (3, 4, 5). This characteristic of the golden triangles, that was already known by the Pythagoreans and, in a certain sense, contained in the symbol of their School, allows to build a pentagon with only the use of the ruler and the set square. The distinctive trait of the construction just described makes preferable to use the pentagon in the layout of the military architectures in the fieldworks. We have verified the relationship between numbers, shape and size in the layout of Castel Sant’Angelo (1555-1559) in which the approximate pentagon was the instrument for the generation of its form.

Luca Pacioli: The Father of Accounting Education

2010 ◽  
Vol 19 (4) ◽  
pp. 423-438 ◽  
Author(s):  
Alan Sangster ◽  
Giovanna Scataglinibelghitar
Keyword(s):  
Accounting Education ◽  
Luca Pacioli

Luca Pacioli and Venice

2012 ◽  
pp. 153-158
Author(s):  
Giovanni Fazzini
Keyword(s):  
Luca Pacioli

Lessons for the Classroom from Luca Pacioli

2007 ◽  
Vol 22 (3) ◽  
pp. 447-457 ◽  
Author(s):  
Alan Sangster ◽  
Gregory N. Stoner ◽  
Patricia A. McCarthy
Keyword(s):  
Education Research ◽  
Classroom Instruction ◽  
Accounting Education ◽  
Changing Environment ◽  
Accounting History ◽  
Luca Pacioli ◽  
Environment And Behavior ◽  
Textbook Writing ◽  
And Behavior

In 2006, the Teaching and Curriculum Section of the American Accounting Association published a monograph, Reflections on Accounting Education Research. It includes a chapter that demonstrates how research into accounting history can be used in the classroom to inform “students about the changing environment and behavior that influences accounting action.” This paper seeks to broaden the applicability of accounting history to accounting education by demonstrating that there are lessons to be learned in both textbook writing and in classroom instruction from the earliest known accounting textbook, the bookkeeping treatise contained within Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita.

Luca Pacioli and perspective (part I)

2015 ◽  
Vol 3 (3) ◽  
pp. 135-141
Author(s):  
Vico Montebelli
Keyword(s):  
Luca Pacioli

scholarly journals Luca Pacioli: en el origen del cálculo de probabilidades

2000 ◽  
Vol 18 (2) ◽  
pp. 405-417
Author(s):  
F. Javier Martin Pliego ◽  
Jesús Santos del Cerro
Keyword(s):  
Luca Pacioli

En términos generales los autores que se han dedicado al estudio del nacimiento del Cálculo de Probabilidades aceptan la importancia que representó la formulación del problema de la«división de las apuestas»en el origen de dicho cálculo. Como es sabido, este problema consiste en establecer una regla que permita dividir lo apostado en un juego cuando éste se interrumpe antes de que finalice. En la literatura especializada sobre los precedentes del Cálculo de Probabilidades se admite la idea de que Luca Pacioli fue el primero que formuló explícita y claramente de forma escrita el problema de la división de las apuestas. No obstante, esto no significa que sea un problema original de este autor, antes bien la hipótesis más plausible es que este problema de la división de las apuestas y otros similares sobre juegos de azar están ya presentes en el saber popular de estas sociedades cuya transmisión es de carácter oral, muchas de cuyas descripciones han llegado hasta nuestros días y otras se han perdido irremisiblemente al no haber sido recogidas por escrito en algún momento de la historia.

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