This paper explains why Pacioli's exposition of double-entry bookkeeping, published in his Summa of 1494, was neither an effective reference text for merchants nor a satisfactory text for their sons. In doing so, the paper contradicts some of the points made in the interesting and wide-ranging article by Sangster, Stoner, and McCarthy in the June 2008 issue of this journal.
Yamey, Basil S.
"Market for Luca Pacioli's Summa de Arithmetica: some comments,"
Accounting Historians Journal: Vol. 37
, Article 8.
Available at: https://egrove.olemiss.edu/aah_journal/vol37/iss2/8