As far as I know,
Prof. Miguel Alfonso Mart=EDnez Echevarr=EDa (University of Navarra, Spai=
n) was
researching on the history of accounting. In an interview we had last yea=
r
he told me that the origins of accounting should be traced back to Lucca
Paccioli (Mathematician Franciscan friar, born in Tuscany, Italy, in the
fifteenth century). He also gave me some references that may be of intere=
st
for you:
Storia della regioneria, Federigo Melis, Bologna, 1950
The beginnings of accounting practice & accounting thought, Richard
Mattessich, New York, 2000
Time, work & culture in the Middle Ages, Jacques Le Goff, Chicago, 1980
Il mondo come gioco matematico, Ana Mill=E1n Gasca and Giorgio Israel, Ro=
ma,
1995
Best,
Olivia Orozco
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