(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 managing family economic matters. Key Insights and Values Benedetto Cotrugli – The Book of the Art of Tra...
: Focuses on a merchant's spiritual commitments and the moral foundation required for an honest life. (originally Libro de l'arte de la mercatura )
Cotrugli’s work goes beyond technical instruction to advocate for the merchant's legitimacy in society. Key Insights and Values : Focuses on a
The book is divided into four distinct sections that outline the life and ethics of the "Perfect Merchant":
: Discusses moral virtues, policies, and the merchant's role in society as a noble figure of culture and integrity.