Resurrecting the social Pacioli: ethics, gender and other silences
by Aida Sy
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 2, No. 4, 2005

Abstract: Adam Smith and Frater Luca Bartolomes Pacioli were both victims of misreading: Smith was not an unabashed booster of market capitalism who saw no overseeing role for the government. Pacioli was more than just an architect of bookkeeping. Smith's Moral Philosophy provides an ethical criterion for critically reviewing Pacioli's work and beyond. This paper uses Smith in a quest for 'the other' Pacioli, through a close reading of his opus, the SUMMA. We find prescient remarks on morality (ethics), gender, work, labour, professionalism and management. This resurrection of a social Pacioli prompts the question as to what lessons might be learned from 'other Pacioli's.

Online publication date: Tue, 02-May-2006

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