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Lauwers, Luc & Willekens, Marleen: "Five Hundred Years of Bookkeeping: A Portrait of Luca Pacioli" (Tijdschrift voor Economie en Management, Katholieke Universiteit Leuven, 1994, vol:XXXIX issue 3, p.302), KUleuven.be
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web.archive.org
The History of Accounting, University of South Australia, 30 de abril de 2013, archivado desde el original el 28 de diciembre de 2013, consultado el 28 de diciembre de 2013.
Lee, Geoffrey A., The Coming of Age of Double Entry: The Giovanni Farolfi Ledger of 1299-1300, Accounting Historians Journal, Vol. 4, No. 2, 1977 p.80 University of MississippiArchivado el 27 de junio de 2017 en Wayback Machine.
