The second coming of double-entry bookkeeping

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Luca Pacioli, the priest and mathematician who taught Leonardo di Vinci how to draw Euclidean solids and perhaps the Vitruvian Man as well, also codified double-entry bookkeeping, which he learned from Venitian merchants. What Pacioli delivered to the world, in one of the first books published (in 1492) on a Gutenberg press (and in a vernacular other than Latin), were rules for bookkeeping that have been employed, almost unchanged, in the centuries since — yet mostly overlooked since the ’80s, when computing got personal.

BACKGROUND

THE ARGUMENT

THE ORIGINAL BUSINESS SCIENCE

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Vitruvian Man. Illustrated by Leonardo di Vinci, but perhaps inspired or guided by his buddy Luca Pacioli.

MOMENTS IN DOUBLE-TIME

MAKING THE CONNECTIONS

DEMAND AND SUPPLY

SO, THEN

Written by

Author of The Intention Economy, co-author of The Cluetrain Manifesto, Fellow of CITS at UCSB, alumnus Fellow of the Berkman Klein Center at Harvard.

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