Skip to main content

History of Accounting: A Resource Guide

Early History to 17th Century

Accountancy can be traced all the way back to the 13th century, yet the first bookkeeping reserve—Suma de Arithmetica, Geometria, Proprtioni et Proportionalita—was published in Venice in 1494 by Fra Luca Pacioli, traditionally known as the "Father of Accounting." The Library of Congress currently holds translations and partial reproductions of this work. Pacioli's Summa 1494 edition can be found in Biblioteca Nazionale Marciana and in the Biblioteca Comunale of Sansepolcro but the Smithsonian had digitized the Suma de Arithmetica from 1494. Facsimiles of the book have been published in the late 20th century including in Japan, Italy, and Hungary.

Print Materials

The following materials link to fuller bibliographic information in the Library of Congress Online Catalog. Links to digital content are provided when available. To locate additional materials, see the Search the Library's Catalog section of this guide.