A. Luca Pacioli
B. Ishikawa
C. Michael Hammer
D. None of these
🧠 Explanation:
Double-entry bookkeeping, fathered by Luca Pacioli in the 15th century, records transactions with equal debits and credits, ensuring accuracy. For accounting or history students, Pacioli’s contribution highlights the foundation of modern accounting, making it a key topic for studying financial systems, bookkeeping principles, and historical economic practices.