Lost in translation: Pacioli's<i>de computis et scripturis</i>

This article seeks to determine how much we understand of Pacioli's purpose, and clarify what he wrote justifying his preparation publication ‘bookkeeping treatise’ in 1494. The context that motivated Pacioli prepare treatise is identified: why published it for whom. A new critical translation the first chapter presented, revealing statements omitted from translations, terms misunderstood. Its primary contribution clearer overview fifteenth century Venetian business bookkeeping practice than currently presented accounting history literature. should lead understanding role purpose using double entry European trade during fourteenth centuries, thereafter. Finally, all 10 translations evaluated, including five English, were found be unreliable. Anyone these needs refer continuously original text has been translated into other languages.