Thomas A. Lee, The University of Alabama, A. Bishop, R.H. Parker

Introduction Chapter 1: Pacioli's Legacy Chapter 2: Financial Accounting Practice 1600-1970: Continuity and Change 10. Notes Chapter 3: A Recent History of Financial Reporting in the UK and US Chapter 4: A History of Management Accounting Through the 1960 Chapter 5: The Impact of Advancements in Manufacturing and Information Technology on Management Accounting Systems Chapter 6: A History of the Professionalisation of Accountancy In the UK and the US Chapter 7: Information Technology and the Accountancy Profession

This book analyses Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. It revisits some fundamentals that lay behind it, and examines whether today's accounting framework has overlooked basic issues because of its continued focus on development of the existing financial accounting model.