Benedetto Cotrugli (Croatian: Benedikt "Beno" Kotruljević;
1416–1469) was a Ragusan merchant, economist, scientist, diplomat
Cotrugli was born in the city of Ragusa (modern Dubrovnik), part of
the Republic of Ragusa.
The earliest extant copy of his manuscript Libro de l'Arte de la
Mercatura (Book on the Art of Trade) is kept in the National Library
of Malta and is dated 1475, although the original manuscript was dated
1458. The text of his 1458 manuscript Della mercatura e del
mercante perfetto is followed by an appendix containing an inventory
and many journal entries. It predates the description made by Luca
Pacioli of the modern double-entry system in his Summa de arithmetica
As a diplomat of the Kingdom of Naples, he spent some 15 years in the
Naples where he led many discussions and polished his
thoughts on humanist subjects.
He died in Aquila, in the Kingdom of Naples.
In 2007 The Croatian state devoted to Cotrugli (as the alleged
inventor of double entry bookkeeping) a silver 150 kuna commemorative
Benedetto Cotrugli is the patron of the Cotrugli business school
with branches in Zagreb, Belgrade and Ljubljana.
^ Basil S. Yamey (1994). "Benedikt Kotruljević on bookkeeping
(1458)". Accounting, Business & Financial History 4(1): 43-50.
B. Cotrugli, The Book of the Art of Trade, edited by Carlo Carraro and
Giovanni Favero, with Scolarly Essays from Niall Ferguson, Giovanni
Favero, Mario Infelise, Tiziano Zanato and Vera Ribaudo, translated in
English by John Francis Phillimore, Springer Nature, Palgrave
B. Cotrugli, Libro de l'arte de la mercatura, critical edition of the
original Italian manuscript, by Vera Ribaudo, Cà Foscari University
Press, Venice, May 2016
ISNI: 0000 0001 1795 0000
BNF: cb121742535 (data)