: Provides guidelines on running a household and managing family economic matters. Key Insights and Values
: Described as a man of letters, a diplomat, and a rhetorician who must remain prudent and ethical. Benedetto Cotrugli – The Book of the Art of Tra...
(originally Libro de l'arte de la mercatura ) is a seminal work written in 1458 by the Ragusan (modern-day Dubrovnik) merchant and diplomat Benedetto Cotrugli . It is recognized as the first systematic treatise on trade and includes the earliest known scholarly mention of double-entry bookkeeping , predating Luca Pacioli’s famous work by 36 years. Core Themes and Structure : Provides guidelines on running a household and
: Discusses moral virtues, policies, and the merchant's role in society as a noble figure of culture and integrity. It is recognized as the first systematic treatise
Cotrugli’s work goes beyond technical instruction to advocate for the merchant's legitimacy in society.