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Pacioli as Renaissance man: beyond double-entry bookkeeping
2013Accounting historians tend to laud Pacioli as the father of double entry book-keeping (DEB). However, not only was the chapter in the Summa on DEB very much a practical side-issue from the main themes of the volume, but the whole book represented only a part of his enormously wide-ranging interests as a typical polymath 'renaissance man'.
ALEXANDER, DAVID, SERVALLI, Stefania
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Double-entry bookkeeping for non-financial performance
2023Renes, Sander, Jilde Garst
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Benedikt Kotruljević first described the system of double-entry bookkeeping
1997U zajedničkom radu autori svjetskoj znanosti ukazuju da je Benedikt Kotruljević bio neopravdano zapostavljen u doprinosu razvoja povijesti računovodstva. Istraživači povijesti računovodstva Kotruljevićevu originalnu knjigu "O trgovini i savršenom trgovcu" iz 1458. godine stavljaju pod znak pitanja, jer nije pronađen rukopis rukopis knjige već samo njen
Žager, Lajoš, Spremić, Ivo
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