White Paper

Pacioli in the Computer Age

January 29, 2025

Luca Pacioli, a friend and contemporary of Leonardo da Vinci, is generally considered to be the father of modern accounting. In this paper, Willi Brammertz and Allan I. Mendelowitz of the ACTUS Users Association and ACTUS Financial Research Foundation argue that Pacioli more than 500 years ago proposed a solution for the long-standing data and IT problems that financial institutions are facing today.