卢卡·帕绍利:会计伦理学的产生和发展@陈云卿会计职业实质上是诚实人的职业。会计学创始人卢卡·帕绍利对会计职业的这种解释作出了不可估量的贡献。他的关于帐户和记录的全部学说渗透着纯净的道德和无可挑剔的诚实。《论帐户和记录》一文的出现本身是由作者的高度过德信念所 Luka Pachali: The Emergence and Development of Accounting Ethics @ Chen Yunqing The accounting profession is essentially an honest man’s occupation. Luca Pachali, the founder of accounting, made an invaluable contribution to this accountancy profession. His entire doctrine of accounts and records permeates both pure morality and impeccable honesty. The appearance of “account and record” is itself an author’s high belief in ethics