THE NAME OF PACIOLO.
In this article, the moot question revolves around the correct spelling of accounting scholar Paciolo's name. The author says that his own interest in Paciolo is purely culturally historic and linguistic and the attempt is entirely due to the request and desire of Edward Peragallo to write the spelling of the name of a great figure in the history of accounting from the jungle like forest of confusion into which it has fallen. It is interesting to note that those scholars who bothered most with the name, not on the basis of linguistic analysis but on written evidence alone, came to the same conclusion. The other variant spellings, Paccivoli, Pacinolo, Pacimolo, etc., are all evident mistakes of careless secondhand transcription, of misreading, or of phonetic misapprehension. One must accordingly leave as the correct spelling of the name the Latin "Paciolus" and the Italian variants, "Paciuolo" and "Paciolo." Of these latter two, the spelling "Paciolo," used by Paciolo himself and by his contemporaries and in direct accord with the development of the Italian language, is by far the more preferable.
- DOI
- 10.2308/tar-7042076
- Volume
- 18 (3)
- Pages
- 205-209
- Language
- en
- Export
- BibTeX
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