Il "Luminario di Arithmetica" di Giovanni Antonio Tagliente

Abstract

The paper concerns the work of a XVI Italian Accounting author: G.A. Tagliente. He was the second writer on double entry method, after Pacioli’s work. He published also books on mathematics for business, but his fortune is due mainly to the unique treatise on “simple entry book”, at those times very spread through the small and medium enterprises. Even if “minor” respect to the Great Pacioli, with him a cultural path began that would lead, finally, to the establishment of a new stream of thought: the Accounting as we recognise it nowadays. In certain respects, furthermore, he underscored not still explored concern aspects like family’s administration, extraordinary events, fixed assets and other peculiar issues.