The perseverance of Pacioli’s goods inventory accounting system
Bibliographic Data
| ID | 23236463 |
|---|---|
| Authors | Greg Stoner (0000-0001-5435-9324, University of Glasgow, corresponding author) |
| Year | 2011 |
| Volume | 16 |
| Issue | 3 |
| Pages | 313-329 |
| Publication date | 2011-08-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Accounting History (JOURNAL) |
| Journal identifiers | ISSN: 1032-3732 • E-ISSN: 1749-3374 |
| Publisher | SAGE Publications (PUBLISHER • US) |
| DOI | 10.1177/1032373211405479 |
| OpenAlex | W2090209061 |
| Language | EN |
| Citations received | 1 |
| References cited | 20 |
This paper details sources of the “undoubtedly strange” (Yamey, 1994a, p.119) system of goods inventory records described in Pacioli’s 1494 bookkeeping treatise and traces the longevity and widespread use of this early perpetual inventory recording (EPIR) system in English language texts. By doing so and contrasting this system with the bookkeeping treatment of modern texts, it is shown that the EPIR system persisted as the dominant form of goods inventory accounting for between 400 and 500 years and that the reasons for its demise are worthy of further consideration and research.
Accounting method · Bookkeeping · Demise · Economics · Economy · Political science · Accounting · Historical and Literary Studies · Historical Influence and Diplomacy · Law · Medieval Literature and History
| Citations per year | 0.07 |
|---|---|
| Citation span | 2012 - 2012 (1) |
| Highly cited | No |