{"id":1052,"date":"2018-03-07T14:22:42","date_gmt":"2018-03-07T14:22:42","guid":{"rendered":"https:\/\/tibprojecten.nl\/?p=1052"},"modified":"2018-03-07T14:22:42","modified_gmt":"2018-03-07T14:22:42","slug":"paciolis-lens-god-humanism-euclid-and-the-rhetoric-double-entry","status":"publish","type":"post","link":"https:\/\/tibprojecten.nl\/paciolis-lens-god-humanism-euclid-and-the-rhetoric-double-entry\/","title":{"rendered":"Pacioli&#8217;s Lens: God, Humanism, Euclid, and the Rhetoric of Double Entry"},"content":{"rendered":"<p>In <a href=\"http:\/\/aaapubs.org\/doi\/abs\/10.2308\/accr-51850\">dit interessante artikel<\/a> onderzoekt auteur Alan Sangster (University of Sussex) hoe het mogelijk was, dat monnik en wiskunde leraar Luca Pacioli in 1494 een leerboek kon publiceren, waarin voor het eerst op logische wijze het systeem van <a href=\"https:\/\/nl.wikipedia.org\/wiki\/Dubbel_boekhouden\">dubbel boekhouden<\/a> wordt uitgelegd. Pacioli was Franciscaan, maar verdiende de kost als rondreizend wiskundedocent; tot hij in 1497 de eervolle uitnodiging van <a href=\"https:\/\/nl.wikipedia.org\/wiki\/Ludovico_Sforza\">Ludovico Sforza<\/a> accepteerde om aan zijn hof in Milaan te komen werken. Daar gaf hij onder meer les aan Leonardo da Vinci, eveneens beschermeling van Sforza, die naar men aanneemt zelf de illustraties bij enkele van Pacioli\u2019s publicaties tekende. Recente bevindingen over Pacioli&#8217;s leven en werken, zijn geschriften en de middeleeuwse boekhoudingen zoals bewaard in Italiaanse archieven (zie bijv. ook <a href=\"https:\/\/www.goodreads.com\/book\/show\/835784.The_Merchant_of_Prato\">Iris Origo, The Merchant of Prato<\/a>) worden gecombineerd om te onderbouwen, hoe hij werd ge\u00efnspireerd om de zakenlieden van zijn tijd de rekenkundige en boekhoudkundige kennis bij te brengen, die ze in de bloeiende Italiaanse economie zo goed konden gebruiken.<\/p>\n<p>Het artikel constateert dat Pacioli&#8217;s lesmethode was ge\u00efnspireerd op de <a href=\"https:\/\/nl.wikipedia.org\/wiki\/Axiomatische_methode\">axiomatische methode<\/a> van \u00a0Euclides van Alexandri\u00eb; daarnaast door zijn Franciscaanse opleiding en door zijn humanistische overtuigingen. Hij was een echte &#8216;Renaissance-mens, en wist zich een verbazingwekkend brede kennis te verwerven \u2013 over theologie, maar ook over zaken doen, militaire wetenschappen, wiskunde, geneeskunde, kunst, muziek, recht en taal. Hij geloofde sterk in de onderlinge verwevenheid van deze zeer uiteenlopende disciplines, en in het speciale belang van wiskunde en, ja ook, de dubbele boekhouding, die harmonie en evenwicht brengen in de chaos van het dagelijks bestaan, en deze ook laten zien.<\/p>\n<p>Alan Sangster (2017) Pacioli&#8217;s Lens: God, Humanism, Euclid, and the Rhetoric of Double Entry. The Accounting Review In-Press, <a href=\"https:\/\/doi.org\/10.2308\/accr-51850\">https:\/\/doi.org\/10.2308\/accr-51850<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In dit interessante artikel onderzoekt auteur Alan Sangster (University of Sussex) hoe het mogelijk was, dat monnik en wiskunde leraar Luca Pacioli in 1494 een leerboek kon publiceren, waarin voor het eerst op logische wijze het systeem van dubbel boekhouden wordt uitgelegd. Pacioli was Franciscaan, maar verdiende de kost als rondreizend wiskundedocent; tot hij in [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1053,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8],"tags":[119,121,120],"class_list":["post-1052","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financial-management","tag-boekhouding","tag-geschiedenis","tag-pacioli"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pacioli&#039;s Lens: God, Humanism, Euclid, and the Rhetoric of Double Entry - Ambachtelijk Management<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tibprojecten.nl\/paciolis-lens-god-humanism-euclid-and-the-rhetoric-double-entry\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pacioli&#039;s Lens: God, Humanism, Euclid, and the Rhetoric of Double Entry - Ambachtelijk Management\" \/>\n<meta property=\"og:description\" content=\"In dit interessante artikel onderzoekt auteur Alan Sangster (University of Sussex) hoe het mogelijk was, dat monnik en wiskunde leraar Luca Pacioli in 1494 een leerboek kon publiceren, waarin voor het eerst op logische wijze het systeem van dubbel boekhouden wordt uitgelegd. 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