Meditaciones contables sobre algunos enigmas del tratado de Fra Luca Pacioli a la luz de la traducción de Esteban Hernández Esteve

  1. Lanero Fernández, Juan J.
Journal:
Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales

ISSN: 1699-9495

Year of publication: 2013

Issue: 16-17

Pages: 217-240

Type: Article

DOI: 10.18002/PEC.V0I16/17.1342 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

More publications in: Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales

Abstract

Those authors who succeeded Fra Luca Paciolidealt with his deficiencies and sometimes contradictions. This correcting process leaves proof of something which, on occasions, the paciolian orthodoxy prefers to ignore: the Italian Friar was a compiler; he perfected some parts leaving others untouched, what necessarily implied inaccuracy and inconsistency. The paciolian mysteries were solved out along the centuries. Sometimes through their followers, who improved the texts thanks to the mercantile practice and the printing improvements. In the present study our attention is given to Antinori's and Hernández Esteve's translations in order to see how to recent works have offered solutions to the riddles posed by the paciolian treatise. Professor Antinori's translation is of a great value. We recommend it as cornerstone text for studying Pacioli's original text. Hernandez Esteve's translation, in its turn, paraphrasing the title of Pacioli'swork, has proportion and proportionality. It is a translation with a prologue comprising a detailed presentation of Fra Luca Pacioli's life and works which is closed up with an unparalleled Bibliography in all the translations presented so far. Many of the footnotes of Hernandez Esteve's version are deep reflections on the original. Many of the riddles in Pacioli are unveiled through Hernandez Esteve's translation and his enormous study surrounding it

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