Manzoni's sixteenth-century 'Quaderno Doppio': The evolution of accounting education towards modern times

This article responds to a scarcity of literature on pre-nineteenth-century accounting education and addresses calls for more research into what gave rise to how we teach accounting today. The sixteenth century was when double entry began to extend beyond its Italian roots and the first printed bookkeeping manuals began to appear alongside Pacioli’s of 1494. Yet, it is the least covered period in our literature. We address this lacuna using hermeneutic analysis to critically analyse Dominico Manzoni’s seldom studied manual of 1540 to discover what he hoped to achieve, what he did, and identify what impact his manual had on how accounting education and accounting practice developed thereafter. We find Manzoni’s objective was to replace school and apprenticeship with the printed book; and that his experience as an accountant and teacher of bookkeeping resulted in his adopting a highly innovative pedagogy that led, taught, and engaged students through the written word. Finally, we identify Manzoni’s manual as the foundation of a dominant genre of bookkeeping manuals that adopted an approach to accounting education which led to the widespread adoption of Pacioli’s definition of double entry and the double entry system in accounting practice that has lasted to the present day.

PDF) Using accounting history and Luca Pacioli to put relevance back into the teaching of double entry

PDF) Histories of accounting education – an introduction

Full article: The method of bookkeeping, deduced from clear principles

Italian accounting history studies in international journals: Insights and possible future directions - Nicola Rappazzo, Carmelo Marisca, Luisa Pulejo, 2023

The Origins Of Accounting Culture aim at studying the origins of the accounting culture in Venice, with a specific focus on accounting education. The

The Origins of Accounting Culture

How can accounting reformulate the debate on natural capital and help implement ecological approach? by Agence Française de Développement - Issuu

Manzoni's journal. Source: Geisjbeek (1914, 82).

PDF) “De Raphaeli: Venetian Double Entry Bookkeeping in 1475”

Manzoni's sixteenth-century 'Quaderno Doppio': The evolution of accounting education towards modern times

Italian accounting history studies in international journals: Insights and possible future directions - Nicola Rappazzo, Carmelo Marisca, Luisa Pulejo, 2023

The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator - Sangster - 2021 - Abacus - Wiley Online Library

Manzoni's sixteenth-century 'Quaderno Doppio': The evolution of accounting education towards modern times

The Life and Works of Luca Pacioli (1446/7–1517), Humanist Educator - Sangster - 2021 - Abacus - Wiley Online Library