Fra Luca Bartolomeo de Pacioli (sometimes Paccioli or Paciolo; 1447–1517) was an Italian mathematician, Franciscan friar, collaborator with Leonardo da Vinci, and a seminal contributor to the field now known as accounting. He is referred to as "The Father of Accounting and Bookkeeping" and he was the first person to publish a work on the double-entry system of book-keeping. He was also called Luca di Borgo after his birthplace, Borgo Sansepolcro, Tuscany.

Luca Bartolomes Pacioli, dit Luca di Borgo (v.1445 à Borgo Sansepolcro en Toscane - 1517 à Rome), est un Italien religieux franciscain, mathématicien et fondateur de la comptabilité. Il est considéré comme le père du principe connu sous le nom de « Comptabilité en partie double ».