Luca Pacioli's "Divine Proportion" - the development of accounting science in Italy

Abstract

The principles of the "golden section" are used in mathematics, physics, biology, astronomy and other sciences, in architecture and the arts. They underlie the architectural proportions of many remarkable works of world architecture, especially antiquity and the Renaissance. According to Luca Pacioli, even God used the principle of the golden ratio to create the universe. The golden ratio is a phenomenon, a manifestation of harmony, proportionality and symmetry of formation in nature and art. It embodies continuity, discreteness, symmetry, quantitative ratios of similarity and contrast, subordination and harmony of form. Golden section (harmonic division, division in the extreme and middle ratio) - the division of a segment into two parts so that most of it is the average proportional between the whole segment and its smaller part. The shape, which is based on a combination of symmetry and the golden ratio, promotes the best visual perception and the emergence of a sense of beauty and harmony. The whole always consists of parts, and parts of different sizes are in a certain relationship to each other and to the whole. The principle of the golden ratio is the highest manifestation of the structural and functional perfection of the whole and its parts in art, science, technology and nature. This view has been shared by many prominent modern scientists, arguing in their research that true beauty is always functional. The genius Italian mathematician Luca Pacioli, during the medieval Renaissance, wrote the first book on the golden ratio, calling it a " The Divine Proportion." The study of the dynamics of the phenomenon of the golden ratio suggests that this principle has existed throughout human development. In the cultural and historical positions of the Renaissance there was a clear tendency to find formal regulators of the process of life and creativity. Harmonious proportions of human figures, statues, buildings were considered as a prerequisite for a work of art - a reflection of the established divine beauty. The criterion of truth, on the one hand, becomes the divine source, and on the other hand, the proportional ratio of the parts in the form begins to play a huge role. Luca Pacioli found the application of the "golden section" in accounting, where the most important contribution to the methodology was the idea of ​​the integrity of the system and that the convergence of the balance is a sign of harmony of the system. This characteristic is "Divine Proportion".