Editing Luca Pacioli (section)

== Impact on accounting and business ==
Pacioli dramatically affected the practice of accounting by describing the double-entry accounting method used in parts of Italy. This revolutionized how businesses oversaw their operations, enabling improved efficiency and profitability. The ''Summa'''s section on accounting was used internationally as an accounting textbook up to the mid-16th century. The essentials of double-entry accounting have for the most part remained unchanged for over 500 years. "Accounting practitioners in public accounting, industry, and not-for-profit organizations, as well as investors, lending institutions, business firms, and all other users for financial information are indebted to Luca Pacioli for his monumental role in the development of accounting."<ref>{{Cite SSRN|last=Smith|first=L. Murphy|date=2018|title=Luca Pacioli: The Father of Accounting|ssrn=2320658}}</ref>

The [[ICAEW]] Library's rare book collection at [[Chartered Accountants' Hall]] holds the complete published works of Luca Pacioli. Sections of two of Pacioli's books, 'Summa de arithmetica' and 'Divina proportione' can be viewed online using Turning the Pages, an interactive tool developed by the British Library.<ref>{{cite web |title=Turning the Pages: ICAEW's collection of rare books |url=https://www.icaew.com/library/library-collection/historical-accounting-literature/turning-the-pages |website=ICAEW.com |publisher=ICAEW |access-date=22 June 2020}}</ref>