The double-entry bookkeeping promoted by Luca Pacioli in the
fifteenth century could be considered a strong argument in behalf of
the multiplicative calculus which can be developed from the Gross-
man and Katz non-newtonian calculus concept provided that one
goes from an additive bookkeeping system to a multiplicative one.
In order to emphasize this statement, we present a brief history of
the accountancy in its early time and we make the point of Eller-
man's research concerning the double-entry bookkeeping. The most
astonishing point linked to this subject is to realize that not only the
calculus but also the accounting systems have been the subjects of
path dependency.