Bury pacioli in africa: a bookkeeper's reification of accountancy

Abstract

The origins of accountancy are all too frequently equated with the antecedents of double‐entry bookkeeping, notwithstanding warnings from both Pacioli and Littleton to the contrary. It is ironic that Pacioli—the formalizer of double‐entry bookkeeping—is lionized today in the appellation, ‘Father of Accounting’. Here, we argue that this promotion of Pacioli the Technocrat fails to acknowledge incipient social aspects of his work (and that found in more ancient texts). Further, we contend that such reconstructions of Paciolian and ancient works are not entirely innocent. Rather, they fit nicely with a Eurocentric and post‐colonial ideology, which anoints with enthusiasm an Italian monk as accounting's premier contributor to modern civilization (sic). This view simultaneously construes other civilizations as underdeveloped, pre‐modern, and even barbaric (with the corollary of providing a moral pretext for invading, occupying and ‘saving’ a subjugated people). It should come as no surprise that Western accounting scholars haven't searched too hard for alternative ‘Fathers of Accounting’ among colonized civilizations. This article, in contrast to the orthodox wisdom, seeks to redeem Littleton's notion of ‘Accountancy’ in a way that encompasses the diversity of counting, measuring, recording, reporting and accountability that functioned in different ancient and contemporary social formations. Such a view introduces an older and richer lineage for accountancy—as a field that is, and always has been, integral to social, political and cultural life. In short, we propose burying Pacioli the Bookkeeper, and redeeming Pacioli the Social Actor, by explicating the social, cultural and political content inchoate in his work, and that found in even more explicit pre‐Paciolian ancient texts (particularly those from Africa, that reach back to the Dawn of Civilization).

Reconsidering ‘Tokens’: The Neolithic Origins of Accounting or Multifunctional, Utilitarian Tools?

“…Arguably the earliest tally is the Blombos Ochre, thought to be 77,000 years old (Henshilwood et al 2009, fig. 8, 9, 10; Sy & Tinker 2006, 110). This and the Ishango Bone ( c. 20,000 bp ) are just two examples of tallies, widely interpreted as demonstrating an advanced mathematical understanding (Sy & Tinker 2006, 106, 114, 115).…”

Technology as integrated into institutions: expanding the list of actors affecting institutional conditions of cooperation

“…According to one myth, it was one of the Yellow Emperor's ministers that invented the notched stick around 2700 BC in China (Graeber 2012). However, there are several findings of far older notched bones and stones in Africa (Annisette 2006;Sy and Tinker 2006). Notched sticks have also been used around Europe, especially along trading routes (Kovalev 2002), in medieval monasteries, mining, in England by the Royal Treasury and by taxmen (Menninger 1958(Menninger /2014Zidov 2010).…”

Impact of Culture on Financial Management in Africa

“…It may surprise many to know that the Old Black continent played an indispensable role in furthering human development. Sy and Tinker (2006) state that it is unfortunate that Africa's role in human development has been understated. And the reasons are obvious.…”