Pacioli’s Lens: Through a Glass, Darkly

2021 ◽  
Author(s):  
Richard H Macve
Keyword(s):  
Historical Development ◽  
Axiomatic Approach ◽  
The West ◽  
Paradigmatic Shift ◽  
History Of ◽  
Double Entry

It has long been argued that double-entry bookkeeping (‘DEB’) was important for enabling capitalism’s development in the West and heralded the beginning of ‘modern accounting’. However, these claims remain contested so it is important to understand the history of DEB’s emergence about 700 years ago and its underlying rationale. Sangster (2018a) [Pacioli's Lens: God, Humanism, Euclid, and the Rhetoric of Double Entry. The Accounting Review, 93(2): 299-314] argues that, in the first printed manual on DEB in 1494, Pacioli presented a novel ‘axiomatic’ approach to explaining DEB that requires a corresponding ‘paradigmatic shift’ in our appreciation of his contribution. This paper challenges Sangster’s interpretation of Pacioli’s mathematical contribution and calls for deeper understanding of the historical development of DEB in the West by comparison with accounting developments in the East.

scholarly journals CRUSADE AND ITS EFFECT ON THE EAST AND THE WEST

Al-Albab ◽  
2015 ◽  
Vol 4 (2) ◽  
Author(s):  
Ahmad Sahide
Keyword(s):  
Historical Development ◽  
The United States ◽  
Major Influence ◽  
The West ◽  
Islamic World ◽  
Left Behind ◽  
World Today ◽  
East Region ◽  
Islamic Thought ◽  
History Of

The Crusade is an important part of the history of Islamic thought, development, culture and civilization. The Crusade which changed the path of human historical development, especially of the Islamic world, had a major influence on the encounter between the West and the East (the Islamic world) today. By understanding the history, the Crusade, we can find the correlation of the hegemony of the Western countries, especially between the United States and the Islamic world today, especially in the Middle the East region. the Western presence in all aspects of life of the contemporary Islamic world, which is far left behind, has historical relevance of the Crusade. This paper seeks to review the Crusade and its influence on the development of the contemporary Islamic world and the West.

scholarly journals HISTORICAL ASPECTS OF FORMATION OF ACCOUNTING AS A SCIENCE

2021 ◽  
Keyword(s):  
Historical Development ◽  
Arithmetic Geometry ◽  
Historical Aspects ◽  
Luca Pacioli ◽  
Stage Of Development ◽  
Evolutionary Changes ◽  
Commercial Enterprise ◽  
Long Time ◽  
History Of ◽  
Double Entry

The article reveals the historical aspects of the formation of accounting as a science. The periodization of the development of accounting by stages is investigated. The formation of accounting opinion is revealed. The generalized classification of accounting accounts is carried out, based on their historical development. The preconditions of double entry occurrence and the order of its application are investigated. The decisive moment was the publication in 1494 of a book by the great Italian mathematician Luca Pacioli (1445-1517). "The sum of arithmetic, geometry, the doctrine of proportions and relations", the treatise of which "Treatise on Accounts and Records", contains a detailed description of the application of double-entry bookkeeping to the practice of a commercial enterprise. The emergence and development of accounting has become a logical and irreversible step in the historical development of human civilization. Over time, accounting is undergoing constant evolutionary changes, at each historical stage of development of society are expanding. The emergence of accounting is due to the very needs of life - the need to know the exact amount of property on the farm, and be able to determine the debt. History of the origin and development of accounting in Italy. The history of the science of accounting originates in Italy. It was here that the method of double entry arose and became widespread: in 1494, the Franciscan mathematician Luca Pacioli published a treatise, The Sum of Arithmetic, which marked the beginning of accounting. However, it was the forms of science that accounting acquired only after 1861, when three major schools of accounting emerged in Italy, namely the Lombard, the Tuscan, and the Venetian. The relevance of the research topic to analyze the stages of development of accounting. Only by researching the history of accounting can we understand the mistakes and shortcomings that were previously present in the organization and maintenance of accounting and exist to this day. The history of development, the formation of accounting makes it possible to realize that the source of the formation of economic accounting have existed for a long time. Elementary accounting is conducted by all owners who have a farm.

scholarly journals The Contradictory Views on Ancient Literary Works as a Foundation of World Historical Development

2019 ◽  
Vol 86 ◽  
pp. 42-53
Author(s):  
Solehah Yaacob ◽  
Ismail Haron
Keyword(s):  
Old Testament ◽  
Historical Development ◽  
World History ◽  
Language Usage ◽  
Ancient History ◽  
The West ◽  
Literary Works ◽  
Ancient People ◽  
History Of ◽  
Book Of Genesis

Contradictory views on ancient literary works provide a panorama of historical development. However, the validity of the texts was considered as issue of prime importance. The critics on its literary authenticity would reveal whether it was real or just a fabrication. The Epic Gilgamesh was ascertained by Said Ghanimi to be unauthentic. The contentions by S. N. Kramer and Taha Baqir were with regard to the differences of language usage in the Epic Gilgamesh either Sumerian or Akkadian as well. The acknowledgment of the West on Iliad and Odyssey by Homer as the first document written in world history was unfounded although this was highlighted by B. Lansberger in 7thconference in Paris on 1958. The Code Hamurabbi is a well preserved Babylonian Code of laws, unfortunately, it was considered as a fabrication of Old Testament which came 800 years later, especially on the narration of Big Flood Story as mentioned in the Book of Genesis. It is regrettable that the paucity of materials on the ancient history of the ancient people available from the Muslim sources poses as constrain on this study. The research is compelled to refer almost entirely to Western and Jews sources. Thus, the approach used in this study is based primarily on historical and linguistic analysis of ancient literary works.

A note on John Hawkins (1761–1841) and the Hawkins archive

2000 ◽  
Vol 27 (2) ◽  
pp. 261-268
Author(s):  
R. J. CLEEVELY
Keyword(s):  
Major Part ◽  
Reference Lists ◽  
The West ◽  
History Of ◽  
The 1960S

A note dealing with the history of the Hawkins Papers, including the material relating to John Hawkins (1761–1841) presented to the West Sussex Record Office in the 1960s, recently transferred to the Cornwall County Record Office, Truro, in order to be consolidated with the major part of the Hawkins archive held there. Reference lists to the correspondence of Sibthorp-Hawkins, Hawkins-Sibthorp, and Hawkins to his mother mentioned in The Flora Graeca story (Lack, 1999) are provided.

Fictive Mode, ‘Journey to the West’, and Transformation of Space: ‘Ali Mubarak’s Discourses of Modernization

2007 ◽  
Vol 4 (3) ◽  
pp. 331-358
Author(s):  
WEN-CHIN OUYANG
Keyword(s):  
Cultural Transformation ◽  
Recent History ◽  
Theoretical Principle ◽  
Time And Space ◽  
The West ◽  
Arab Culture ◽  
History Of ◽  
Journey To The West

I begin my exploration of ‘Ali Mubarak (1823/4–1893) and the discourses on modernization ‘performed’ in his only attempt at fiction, ‘Alam al-Din (The Sign of Religion, 1882), with a quote from Guy Davenport because it elegantly sums up a key theoretical principle underpinning any discussion of cultural transformation and, more particularly, of modernization. Locating ‘Ali Mubarak and his only fictional work at the juncture of the transformation from the ‘traditional’ to the ‘modern’ in the recent history of Arab culture and of Arabic narrative, I find Davenport's pronouncement tantalizingly appropriate. He not only places the stakes of history and geography in one another, but simultaneously opens up the imagination to the combined forces of time and space that stand behind these two distinct yet related disciplines.

ANCIENT VALLEYS IN THE WEST PRIBAIKALYE (HISTORY OF FORMATION)

2015 ◽  
pp. 91 ◽  
Author(s):  
V. D. Mats ◽  
I. M. Yefimova ◽  
A. A. Kulchitskii
Keyword(s):  
The West ◽  
History Of ◽  
History Of Formation

Magistri Legis. Eine Studie zur dogmatischen Funktion im industriellen System

2011 ◽  
Vol 2 (2) ◽  
pp. 69-112
Author(s):  
Pierre Legendre
Keyword(s):  
Social Function ◽  
Modern Human ◽  
Human Behaviour ◽  
Cultural Reproduction ◽  
Industrial System ◽  
The West ◽  
History Of ◽  
History Of Law ◽  
New Look

"Der Beitrag reevaluiert die «dogmatische Funktion», eine soziale Funktion, die mit biologischer und kultureller Reproduktion und folglich der Reproduktion des industriellen Systems zusammenhängt. Indem sie sich auf der Grenze zwischen Anthropologie und Rechtsgeschichte des Westens situiert, nimmt die Studie die psychoanalytische Frage nach der Rolle des Rechts im Verhalten des modernen Menschen erneut in den Blick. </br></br>This article reappraises the dogmatic function, a social function related to biological and cultural reproduction and consequently to the reproduction of the industrial system itself. On the borderline of anthropology and of the history of law – applied to the West – this study takes a new look at the question raised by psychoanalysis concerning the role of law in modern human behaviour. "

CONSTITUTIONAL AND LEGAL IDEA OF THE “SOCIAL STATE” IN THE HISTORY OF LEGAL AND POLITICAL THOUGHT

2020 ◽  
Author(s):  
Roman Fedorov
Keyword(s):  
Political Thought ◽  
Historical Development ◽  
Significant Contribution ◽  
Developed Countries ◽  
State Structure ◽  
Thomas More ◽  
Social State ◽  
Classical Liberal ◽  
The Social ◽  
History Of

The article is devoted to the problem of the social state as one of the fundamental constitutional principles of the state structure of modern developed countries. The course of historical development of philosophical and legal thought on this problem is considered. The idea of a close connection between the concept of the social state and the ideas of utopian socialism of Thomas More and Henri Saint-Simon is put forward. Liberals also made a significant contribution to the development of the idea of the social state, they argued that the ratio of equality and freedom is a key problem for the classical liberal doctrine. It is concluded that the emergence of the theory of the social state for objective reasons was inevitable, since it is due to the historical development of society.

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