Croatian humanist, diplomat, and economist born in Dubrovnik. He is considered the inventor of double-entry bookkeeping.

After receiving a broad education, he spent most of his career at the Neapolitan court of King Alfonso of Aragon, where he served as the court minister. He wrote his work on bookkeeping, DELLA MERCATURA ET DEL MERCANTE PERFETTO, in 1458, and it was published in Venice in 1573 by Frane Petrić. The original is preserved in the Maltese National Library.