Luca Pacioli

Luca Pacioli
Portrait of Luca Pacioli
Portrait of Luca Pacioli, traditionally attributed to Jacopo de' Barbari, 1495[1]
Bornc. 1447[2]
Died19 June 1517(1517-06-19) (aged 69–70)
Sansepolcro, Republic of Florence
CitizenshipFlorentine
Occupation(s)Friar, mathematician, writer
Known forSumma de arithmetica,
Divina proportione,
double-entry bookkeeping

Fra. Luca Bartolomeo de Pacioli (sometimes Paccioli or Paciolo; c. 1447 – 19 June 1517)[3] was an Italian mathematician, Franciscan friar, collaborator with Leonardo da Vinci, and an early 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 on the continent.[4][a] He was also called Luca di Borgo after his birthplace, Borgo Sansepolcro, Tuscany.

Several of his works were plagiarised from Piero della Francesca, in what has been called "probably the first full-blown case of plagiarism in the history of mathematics".[6]

  1. ^ "The Enigma of Luca Pacioli's Portrait". RitrattoPacioli. Retrieved 30 January 2015.
  2. ^ Di Teodoro, Francesco Paolo (2014). "Pacioli, Luca". Dizionario Biografico degli Italiani (in Italian). Vol. 80. Treccani. Retrieved 30 January 2015.
  3. ^ Tarquini, Luca (23 December 2016). il Falco e il Topo Manualetto di Gestione Aziendale. Lulu.com. ISBN 9781326893934 – via Google Books.
  4. ^ Diwan, Jaswith. Accounting Concepts & Theories. London: Morre. pp. 001–002. id# 94452.
  5. ^ Sangster, Alan; Rossi, Franco (December 2018). "Benedetto cotrugli on double entry Bookkeeping". De Computis, Revista Española de Historia de la Contabilidad. 15 (2): 22–38. doi:10.26784/issn.1886-1881.v15i2.332.
  6. ^ Montebelli, Vico (2015). "Luca Pacioli and perspective (part I)". Lettera Matematica. 3 (3): 135–141. doi:10.1007/s40329-015-0090-4. MR 3402538. S2CID 193533200.


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