Contributions of fray luca pacioli to the development of accounting: Origin and diffusion of the double item [Aportes de Fray Luca Pacioli al desarrollo de la contabilidad: Origen y difusion de la partida doble]

Abstract

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. © 2017.