Accounting has few heroes, but one that most acknowledge as worthy of that accolade is Luca Pacioli, the man who published the first printed exposition of double entry bookkeeping in 1494. This was the publication that led to the development of the accounting systems we use today. However, if we consider our literature on Pacioli, it is found to be not just confusing and contradictory, but undecided as to who he was and what he did, or did not do. This paper addresses this ambiguity and uncertainty by adopting a critical hermeneutic analysis of the literature in order to present a more authentic perception of the life and works of Luca Pacioli. Archival discoveries of the past 20 years are embraced with Pacioli's own writings, and those of others who have sought to identify the man and his ambition. The view it reveals shows Pacioli as far more than the peripatetic friar and journeyman teacher of mathematics described in our literature; and it fills a much larger gap than the contradictions and confusion implied in our knowledge of the man who many consider to be the ‘father of accounting’.

中文翻译：

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Luca Pacioli（1446 / 7–1517）的生活和著作，人文主义教育家

会计学很少有英雄人物，但是卢卡·帕乔利（Luca Pacioli）是最受赞誉的人，卢卡·帕乔利（Luca Pacioli）于1494年出版了第一本双重入境簿记印刷展览。 。但是，如果我们考虑有关Pacioli的文献，发现它不仅令人困惑和自相矛盾，而且还不确定他是谁，他做了什么或没有做过什么。本文通过对文献进行批判性的诠释学分析来解决这种歧义和不确定性，以便对卢卡·帕乔利（Luca Pacioli）的生活和作品提出更真实的认识。Pacioli自己的著作以及其他试图确定该人及其野心的人的著作都包含了过去20年的档案发现。它所揭示的视图显示Pacioli远远超过了我们文献中所描述的蠕动学的修道士和熟练的数学老师。与我们对这个被许多人认为是“会计之父”的人所知所隐含的矛盾和混乱相比，它填补了更大的空白。