In this article, we will focus our attention on an apparently simple technique, that requires only minimal mathematical expertise, but whose discovery is clearly the result of a mathematical way of thinking. We will describe the invention of the double-entry bookkeeping (or partita doppia as it was called in Italian) and we will use it to make a conceptual point about the role of mathematics as the humus from which disciplines as different as operations research, computer science, or data science have evolved.

The merchant and the mathematician: commerce and accounting / Graziano Gentili, Luisa Simonutti, Daniele C. Struppa. - In: JOURNAL OF HUMANISTIC MATHEMATICS. - ISSN 2159-8118. - ELETTRONICO. - 13:(2023), pp. 70-98. [10.5642/jhummath.CDRW3514]

The merchant and the mathematician: commerce and accounting

Graziano Gentili
;
Luisa Simonutti;
2023

Abstract

In this article, we will focus our attention on an apparently simple technique, that requires only minimal mathematical expertise, but whose discovery is clearly the result of a mathematical way of thinking. We will describe the invention of the double-entry bookkeeping (or partita doppia as it was called in Italian) and we will use it to make a conceptual point about the role of mathematics as the humus from which disciplines as different as operations research, computer science, or data science have evolved.
2023
13
70
98
Graziano Gentili, Luisa Simonutti, Daniele C. Struppa
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Utilizza questo identificatore per citare o creare un link a questa risorsa: https://hdl.handle.net/2158/1281269
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