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• W262662017 abstract "T.A. Lee, A. Bishop and R.H. Parker, Eds., Accounting History From the Renaissance to the Present: A Remembrance of Luca Pacioli (New York: Garland Publishing, Inc., 1996, 290 pp., $55) Reviewed by Kathleen Cooper University of Wollongong The book comprises seven chapters on a number of accounting history issues from the fifteenth century to the present. The papers were selected from the programme of a one-day conference held in Edinburgh in 1994 for an invited audience of accounting practitioners and historians. The major theme of the conference was the history and influence on accounting of double-entry bookkeeping. The targeted audience of the papers included in this text is undergraduate and graduate accountancy students and teachers with an interest in the history of accounting in Britain and America. Given its targeted audience, the text is well set out. While each of the papers stands alone, they are set out in a manner that tells a complete and integrated story starting with the publication of the first book dealing with double-entry bookkeeping and then tracing the development of financial accounting and reporting and cost and management accounting from the fifteenth century through to the present and the establishment of an institutionalized accountancy profession. The final chapter deals with the evolution of the information technologies and their impact on the accountancy profession. There are a number of common themes throughout the papers that make it clear that accounting is an isolated, technical process that can be studied without reference to its social and political environment. For example, the paper dealing with Pacioli and the emergence of double-entry bookkeeping traces the social factors that may have influenced the development of the technique and also explains why Pacioli may have included it in a mathematics text. In addition, the issue is raised as to who Pacioli was and how it happened that his particular treatise was chosen for the newly developed art of printing. The paper suggests that for Pacioli, it was perhaps a case of not what you but whom you know [p. 10] as his friends and associates included Dukes, Popes, leading intellectuals and artists. While personal associations and alliances may have been as important in later accounting developments, the ability to play the political game is clearly evident in the papers dealing with professionalisation of accountancy and the setting of accounting standards. These activities are depicted as serving political purposes in terms of only gaining prestige and status for accountants but also a monopoly over accounting practice and how it is determined. Ample evidence is provided to indicate that the accountancy profession has forsaken its stated objective of protecting the public interest in favour of its own selfinterests. The accountancy profession's penchant for self-interest is clearly evident in both papers dealing with financial accounting and reporting. The first deals with the historical development of financial reporting and illustrates an ever increasing tendency to conceal or distort information so as to present the company as profitable and well-managed when it was often on the verge of financial ruin [p. …" @default.
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• W262662017 title "Accounting History from the Renaissance to the Present: A Rememberance of Luca Pacioli" @default.
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