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Benedetto Cotrugli
Statue of LUCA PACIOLI Sansepolcro. 1995 erected by:
"I concittadini e Le Scuole de Ragioneria in Jappone".
Luca Pacioli


Since 1994 drs. A. J. van der Helm and drs. Johanna Postma have been studying the history of accounting in general and LUCA PACIOLI's life and oeuvre in particular, with a special interest for his Distinctio IX Tractatus XI "De Computis et Scripturis", out of his "Summa de Arithmetica, Geometria, Proportioni & Proportionalita", Venice, 1494.

The Institute's Library contains (photo)copies of 35 translations (in 15 languages) of Pacioli's treatise.

We mention:
  In German Jaeger (1876), Penndorf (1933)
  In Italian Gitti (1878), Antinori (1959, 1990 and 1994), Conterio/Yamey/Belloni (1994)
  In Russian Waldenberg (1893), Bauer (1913)
  In Czech Kheil (1894?), Raulich (1940)
  In Flemish/Dutch Volmer (1896), Haulotte/Stevelinck (1994)
  In English Geijsbeek (1914), Crivelli (1924), Brown/Johnson (1963), Crips (1993), Gebsattel/Yamey (1994)
  In Japanese Hirai (1920), Kurosawa (1936), Kataoka, Yoshio (1956), Kishi (1983), Kataoka, Yasuhiko (1988)
  In Spanish Berni/Cardenas (1962), Hernandez (1994), Girosi (1995)
  In French Haulotte/Stevelinck (1962), Jouanique (1995)
  In Portuguese Valle/Aloe (1966)
  In Rumanian Rusu/Cuciureanu (1981)
  In Turkish Guvemli (1994)
  In Chinese Lu Shan Chi (1935), Lin Zhijun (1988)
  In Polish Scheffs (1939)
The Russian A.M. Wolf translation (1891) is lost.

If anyone knows of a translation not mentioned in the list above, please contact us with information about Author, Title, Publisher, etc.

To complete the Institute's Library we are looking for the following books, which are not available in the Netherlands. WHO CAN HELP?

BARCIULLI, ?: "Memorie intorno a fra Luca Pacioli e Pietro della Francesca", Roma 1852

BENTLEY, H.C.: "Brief Treatise on the Origin and Development of Accounting", Boston 1929

BERTANZA, Enrico: "Documenta per la storia della Cultura in Venezia". Tomo I: Maestri, Scuole e Scuolari. Venice 1907

BIANCHINI, F.: "Breve corso di scrittura doppia", Torino 1878

BRANDAGLIA de AREZZO, Guido: "Luca Pacioli, considerato come ragionere". Lezione tento alle r. scuolo do commerzio. Novara (?) 1882

CUSUMANO, Vito: "Storia dei Banchi della Sicilia", Palermo 1887

LATTES, E.: "La Liberta delle Banche a Venezia", Milano 1869

LUCHINI, Ernesto: "Origini storiche della professione di ragioniere", 1869

PIGEONNEAU, H.: "Luca Pacioli's Abhandlung uber die Buchhaltung", reprint (?) 1933

SCHILLER, R.: "Vier Jahrhunderte Buchhaltung", Vienna, 1895

To complete Pacioli's biography we are still looking for:
  • information about Pacioli's translation, in volgare, of Euclides

  • information about documents: letters etc. in which Pacioli's name is mentioned (we know the three or four letters mentioned in P.O. Kristeller "Iter Italicum", 1989)

  • information about the following persons in connection with Pacioli:
    • Maestro Polonio in l'Aquila (1483)
    • Lodovico di Piero Forestani, Martino di Piero Foraboschi, Simone d'Alesso Bombeni and Francesco d'Antonio Cavalcanti; all mentioned in the Example of Pacioli's Bookkeeping treatise
    • Isidero Bagnuoli, priest of Santi Apostoli and later Ducal Chancellar
    • Catano de Aniballe Catani, merchant in Sansepolcro
    • Lodovico di francesco de Fabriano (mentioned in de lettera di cambio in the "SUMMA")
We are looking for information on JUAN PAULO DI BIANCHI. Jan Ympyn Christoffels calls him "A good man from Perusen" in the "Prologue" to his "Nieuwe Instructie...", Antwerp, 1543. Ympyn received from him a treatise about Double-Entry Bookkeeping and translated it into Flemish.

Finally we are looking for information on "Learning Merchant Skills in Italy in the 14th and 15th Century". We are especially interested in understanding where and how young people studied Bookkeeping. In the vernacular schools where masters taught reading, writing, and abbaco? By private teachers? Only in practice? Who knows of literature on this subject? If you can help, please contact us.

last updated: October 18, 2004