Luca Pacioli – wielki uczony renesansu i jego koncepcja rachunkowości
Luca Paciali – an outstanding Reneissance scholar and his conception of accounting

Summary/Abstract: The importance of Summa, including the part on accounting, is widely known. As the centenary of the foundation of the Polish Accountants’ Association is approaching (2007), it is worthwhile to underline not only Pacioli’s clear presentation of the system of accounting codification applied at the end of XV century in Italy, but also the references to management and ethic aspects of those who run a business and those responsible for accounting, that are presented in Summa and the Treaty written in Perugia. This is an illustration of a positive influence of bookkeeping and the framework of accounting, not only on the economic growth but on social and civilizational development as well.

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