by Orlando Carmelo Castellanos Polo, Oscar Tarrillo Saldaña, Darwin Pino Cordero, Felix Henry Gutierrez Castillo, Edi Rojas Campos, María Esther León Morales, Gadely Banda Medina, Luis Alexander Barboza Tarrillo
ABSTRACT
This article explores the symbolism, educational significance, and theological elements present in the portrait of Luca Pacioli, attributed to Jacopo de’ Barbari (1495). Through an iconographic analysis, it highlights how this portrait reflects the close relationship between accounting, mathematics, theology, and education in the Renaissance. Panofsky’s three-level method of analysis (pre-iconographic, iconographic and iconological) was applied, which allowed for a deep interpretation of the visual elements. Luca Pacioli, pioneer of the doubleentry system, is depicted as a teacher and transmitter of knowledge, surrounded by elements that symbolize his legacy in accounting, mathematics, and his deep connection to the Christian philosophy of his time. The compass, the blackboard with geometric figures, and the suspended polyhedron evoke the precision and order inherent in the mathematical sciences, but also suggest the theological idea of the universe as an ordered creation based on a divine principle, a reflection of God’s design in the material world. The figure of the disciple not only symbolizes the transmission of knowledge but also the spiritual and moral heritage that the teacher shares with future generations, aligning with the Christian ideals of the time. The work not only represents Pacioli as a mathematician but also as an educator who perpetuated knowledge through teaching, consolidating the foundations of modern accounting and demonstrating the balance between earthly knowledge and divine principles. The analysis led to the conclusion that the portrait is not a mere biographical representation, but a visual manifesto of Christian humanism and the pedagogical role of accounting in the Renaissance. The analysis highlights how the portrait reflects Renaissance ideals of proportion, rationality, and the interconnectedness of art, science, pedagogy, and theology, showing how mathematics and accounting could be seen as reflections of divine perfection in creation and the pursuit of truth.
