The Luca Pacioli’s Summa constitutes a clear exemplification of a successful, new and more effective dissemination of ideas and concepts already adopted in the specific context of commercial operations among merchants in central and northern Italy during the 14th and 15th centuries.
Due to its wealth of information and centrality to the accounting field, it is not surprising that in 1924 the London “Institute of Book-Keepers” decided to publish a translated version. The translation was done by Pietro Crivelli (a fellow of the above-mentioned institute of accountants) and was championed by the President of the Institute of Chartered Accountants in England and Wales.
This translation is further confirmation of the important role that the Summa has acquired over the centuries for all accountants and accounting scholars; it is a sort of sacred or totemic text in the field.
The English translation of the Summa, in a reprinted version by Casa Editrice RIREA (and in a limited edition), is a worthy addition to the annals of accounting that is particularly relevant.