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.

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曼佐尼 16 世纪的“Quaderno Doppio”：会计教育向现代的演变

这篇文章回应了关于 19 世纪前会计教育的文献稀缺，并呼吁对导致我们今天如何教授会计的原因进行更多研究。16 世纪是复式记账开始扩展到其意大利根源之外的时候，第一本印刷簿记手册开始与 1494 年的 Pacioli 一起出现。然而，这是我们文献中涉及最少的时期。我们使用解释学分析来批判性分析多米尼科·曼佐尼 (Dominico Manzoni) 很少研究的 1540 年手册，以解决这一空白，以发现他希望实现的目标、他做了什么，并确定他的手册对之后会计教育和会计实践的发展产生了哪些影响。我们发现曼佐尼的目标是用印刷书籍取代学校和学徒制；并且他作为会计师和簿记老师的经验使他采用了一种高度创新的教学法，通过书面文字引导、教授和吸引学生。最后，我们将 Manzoni 的手册确定为占主导地位的簿记手册类型的基础，该手册采用了一种会计教育方法，导致广泛采用 Pacioli 的复式记账定义和会计实践中的复式记账系统，一直持续到今天.