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- W2297967435 abstract "This treatise addresses an interdisciplinary issue addressed by Kenneth Boulding, who lamented the difference in usage of Pacioli accounting model as between economic theorists and accoun-tants. In response, this treatise examines origins of the accounting model, and the evolution of its use are traced. Differences between economists and accountants are examined through the filter of Luca Pacioli bookkeeping model, the flawed foundation upon which all generalizations re-garding accountancy have been based for centuries. The economic nature of financial accounting models is detailed and similarities and differences between theoretical and applied models of financial accounting are examined. Pacioli applied model is re-examined in economic terms befitting its primal nature. The economic meaning underpinning bookkeeping terms is clarified, and the breach between accounting practice and literature and the solid economic reality underlying the accounting process is discussed The mutual misunderstanding which gave rise to Boulding dilemma is placed in its primal context, and requirements for its resolution are suggested." @default.
- W2297967435 created "2016-06-24" @default.
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- W2297967435 date "2011-02-28" @default.
- W2297967435 modified "2023-09-26" @default.
- W2297967435 title "Bouldings Lamentation And The Equilibrium Model Of Luca Pacioli: An Examination Of Cross-Disciplinary Misunderstandings" @default.
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- W2297967435 doi "https://doi.org/10.19030/iber.v1i1.3880" @default.
- W2297967435 hasPublicationYear "2011" @default.
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