De cómo los ingleses deben comerciar en la Península Ibérica : The Marchants Avizo (1589)

Juan Lanero Fernández

Resumen


En el año siguiente a la derrota de la Armada Invencible se publicó en Londres un pequeño manual titulado The Marchants Avizo. El contenido de esta breve guía ayuda a que el lector comprenda la perspectiva global de un mercader de la Inglaterra isabelina. Su autor, John Browne, facilita a sus lectores modelos contables apropiados para el trabajo que iban a emprender. El objeto de estas cuentas era enseñar al joven a llevar un archivo metodológico de todas sus operaciones en el extranjero y facilitar al mercader la información que necesitara para incorporarla a sus propios libros de contabilidad. El valor de The Marchants Avizo no solo reside en los datos que facilita sobre las técnicas comerciales, sino también en el hecho de que, en su conjunto, nos presenta un relato, narrado desde dentro, de los problemas que un mercader debía afrontar a diario en sus negocios. Además de este texto, tan solo existe otra pieza isabelina de carácter económico que pueda ser comparable con The Marchants Avizo. Se trata de un manuscrito de seis páginas de extensión, desprovisto de fecha y anónimo. Si la información que contiene este manuscrito se hubiera compaginado con la de The Marchants Avizo, el lector isabelino habría dispuesto de un manual de comercio exterior mucho más completo. Este estudio procura realizar un estudio detallado de este manual de primer orden en el que se combinan dos objetivos: enseñar a los jóvenes técnicas comerciales y deontología empresarial.

One year after the defeat of the Spanish Armada, a small book entitled The Morchants Aviso was published in London. The contents of this guide offers the reader a good compendium of the Elizabethan merchant's global perspective. Its author, John Browne, gives the reader appertaining accounting models for the job he was due to start abroad. The target of these accounts was teaching young men how to keep a methodological record of all overseas transactions and, at the same time, providing the merchant with the necessary information to be entered in his own account books. The value of The Marchants Avizo does not lie only on the data it provides about commercial techniques but also on the fact that, as a whole, it presents a story, told from inside, about the problems a merchant had to face daily in his business. Apart from this text, there is only another Elizabethan document of economic nature that could be compared with The Marchants Avizo. It is a dateless anonymous six page manuscript. Should its information have been combined with The Marchants Avizo, the Elizabethan reader would have had an excellent and detailed manual on overseas trade.This paper tries to study thoroughly the outstanding manual in which two aims are targeted: Teaching young people commercial techniques and business ethics.

Palabras clave


Modelos contables; Técnicas comerciales; Ética empresarial; Accounting models; Commercial techniques; Business ethics

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Referencias


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DOI: http://dx.doi.org/10.18002/pec.v0i7.692

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