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The purpose of this blog is to serve as an outlet for my thoughts on (1) financial accounting and its regulation, (2) accounting humor and accounting movies, and (3) higher education in general and accounting education in particular.
This blog is all about my reaction. The Summa presents my commentary. I write opinion pieces and editorials. Of course, my opinions are informed, very informed.
For years I have been sending e-mail posts to AECM–Accounting Education Using Computers and Multimedia, the international e-mail listserv for accounting professors. To some extent, this blog permits me to write at greater length on the listserv issues to which I respond. An added benefit is I can avoid filling my colleagues’ e-mail inbox with so much junk.
The Summa is a reference to a book by Brother Luca Pacioli, a famous mathematician and professor of the late 1400s and early 1500s. Pacioli is famous for two books: Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Everything About Arithmetic, Geometry and Proportion – published in 1494), and De divina proportione (Of Divine Proportion – illustrated by Leonardo da Vinci). It is in the Summa that Pacioli included a description of the bookkeeping/accounting system of Venice. In honor of this contribution, Pacioli has carried for centuries the title of Father of Accounting. His section on bookkeeping was republished several times over the next four centuries, often under the name of a different author.
The text of all posts is copyrighted by David Albrecht on the date of posting. The copyright to Albrecht’s images is retained. The rights to all other images used in this blog are owned by others.
Although I am a professor now at Concordia College’s Offutt School of Business, the thoughts presented in this blog are my own and not those of the College. My right to publish these thoughts is protected by academic freedom, as is my obligation to publish those thoughts in any medium I deem appropriate. Concordia does not tell me what to write nor does it tell me where to publish. I do not know if anyone at Concordia either agrees or disagrees with the ideas presented here.
Contact David Albrecht at: albrecht@profalbrecht.com
He is also available on Skype: profalbrecht
Sou Brasileiro e Gosto muito de seu blog, existem muitos temas interessantes, eu trabalho com Conversão de BR GAAP para US GAAP!!