Alan Sangster, BA (Bus. Studies) MSc (Op. Research) PhD (Education) is Professor of Accounting History at the University of Aberdeen. He has authored, "The emergence of double entry bookkeeping" (Economic History Review, 2025); "The genesis of double entry bookkeeping" (The Accounting Review, 2016); Libr. XV: Cotrugli and de Raphaeli on business and bookkeeping in the Renaissance (Lomax Press, 2014); De Raphaeli-Venetian Double Entry Bookkeeping in 1475 (Lomax Press, 2018); and over a hundred other publications.Massimo Costa, Ph.D. (1998), is Professor of Accounting at the University of Palermo. He has published monographs, chapters, and articles concerning accounting history and regulation and is the author of Le Concezioni della Ragioneria nella dottrina italiana (Conceptions of Accounting in the Italian Doctrine)(2001).Giuseppina Tranchina is a middle school English language and literature teacher in Valguarnera Caropepe, Sicily. She is a professional translator from Italian to English.

Alan Sangster, BA (Bus. Studies) MSc (Op. Research) PhD (Education) is Professor of Accounting History at the University of Aberdeen. He has authored, "The emergence of double entry bookkeeping" (Economic History Review, 2025); "The genesis of double entry bookkeeping" (The Accounting Review, 2016); Libr. XV: Cotrugli and de Raphaeli on business and bookkeeping in the Renaissance (Lomax Press, 2014); De Raphaeli-Venetian Double Entry Bookkeeping in 1475 (Lomax Press, 2018); and over a hundred other publications.Massimo Costa, Ph.D. (1998), is Professor of Accounting at the University of Palermo. He has published monographs, chapters, and articles concerning accounting history and regulation and is the author of Le Concezioni della Ragioneria nella dottrina italiana (Conceptions of Accounting in the Italian Doctrine)(2001).Giuseppina Tranchina is a middle school English language and literature teacher in Valguarnera Caropepe, Sicily. She is a professional translator from Italian to English.

Alan Sangster, BA (Bus. Studies) MSc (Op. Research) PhD (Education) is Professor of Accounting History at the University of Aberdeen. He has authored, "The emergence of double entry bookkeeping" (Economic History Review, 2025); "The genesis of double entry bookkeeping" (The Accounting Review, 2016); Libr. XV: Cotrugli and de Raphaeli on business and bookkeeping in the Renaissance (Lomax Press, 2014); De Raphaeli-Venetian Double Entry Bookkeeping in 1475 (Lomax Press, 2018); and over a hundred other publications.Massimo Costa, Ph.D. (1998), is Professor of Accounting at the University of Palermo. He has published monographs, chapters, and articles concerning accounting history and regulation and is the author of Le Concezioni della Ragioneria nella dottrina italiana (Conceptions of Accounting in the Italian Doctrine)(2001).Giuseppina Tranchina is a middle school English language and literature teacher in Valguarnera Caropepe, Sicily. She is a professional translator from Italian to English.