De cómo los ingleses deben comerciar en la Península Ibérica : The Marchants Avizo (1589)
DOI:
https://doi.org/10.18002/pec.v0i7.692Palavras-chave:
Modelos contables, Técnicas comerciales, Ética empresarial, Accounting models, Commercial techniques, Business ethicsResumo
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.
Downloads
Referências
Acts of the Privy Council.
Adam's Chronicle of Bristol. Bristol, 1910.
Aprenticeship Books. Bristol Record Office.
ARBER, E. (1875-1894) A Transcript of the Registers of the Company of Stationers of London, 1554-1640, 5 vols. London.
BARRETT, William (1789) The History and Antiquities of the City of Bristol. Bristol.
BEAVEN, A.B. (1899) Bristol Lists. Bristol.
BRAMBLE, Lt. Colonel (1893) "A Rare Bristol Book", Proceedings of the Clifton Antiquarian Club, 1888-1893. Exeter.
BROWNE, John (1589, 1590, 1591, 1607, 1616, 1640) The Marchants Avizo. Very Necesarie for Their Sonnes and Seruants, When They First Send Them Beyond the Seas, As To Spaine and Portingale of Other Countreyes. Made by their hartie wellwiller in Christ. I.B. Marchant. London: Richard Field for William Norton. Burgess Books. Bristol Record Office.
BURGON, John William (1836) The Life and Times of Sir Thomas Gresham; Compiled Chiefly from His Correspondence Preserved in Her Majesty's State-Papers Office: Including Notices of Many of His Contemporaries, 2 vols. London.
Calendar of State Papers, Domestic Series, of the Reign of Elizabeth, 1595- 1597, Preserved in Her Majesty's Public Record Office, ed. by Mary Anne Everett Green. London: Longmans, Green, Reader, and Dyer, 1869.
CONNELL-SMITH, Gordon (1951) Forerunners of Drake: A Study of English Trade with Spain in the Early Tudor Period. London: Longmans, Green and Co.
DAY, Angel (1592) The English Secretorie, wherein is contayned a perfect method, for the inditing of all manner of epistles and familiar letters, together with their diuersities, enlarged by examples vnder their seuerall tytles.... London: Robert Walde-graue, 1586 / R. Jones for C. Burbie, 1592.
DE ROOVER, Raymond (1949) Gresham on Foreign Exhange: An Essay on Early English Mercantilism with the Text of Sir Thomas Gresham's Memorandum for the Understanding of the Exchange. Cambridge, Mass.: Harvard University Press.
Dictionary of National Biography.
DUFF, E. Gordon (1905) A Century of the English Book Trade: Short Notices of All Printers, Stationers, Book-Binders, and Others Connected with It from the Issue of the First Dated Book in 1457 to the Incorporation of the Company of Stationers in 1557. London: The Bibliographical Society.
GORDON, Cosmo (1937) Bibliography of Bookkeeping. London: The Institute of Chartered Accountants in England and Wales.
GRAS, Norman Scott Brien (1915) The Evolution of the English Corn Market: From the Twelfth to the Eighteenth Century. Cambridge, Mass.: Harvard University Press.
Great Orphan Books. Bristol Record Office.
LANERO FERNÁNDEZ, J. y E. ORTEGA MONTES (2007) "De aprendiz a mercader: El factor en el comercio internacional inglés del siglo XVI", Pecvnia, 5, pp. 145-180.
LOPEZ, Robert S. and Irving W. RAYMOND (1955) Medieval Trade in the Mediterranean World. Oxford University Press.
MCGRATH, Patrick, ed. (1952) Records Relating to the Society of Merchants Venturers of the City of Bristol in the Seventeenth Century. Bristol Record Society.
MCKERROW, R.B., ed. (1910) A Dictionary of Printers and Booksellers in England, Scotland and Ireland, and of Foreign Printers of English Books 1557-1640. London: The Bibliographical Society.
McKerrow, R.B. (1913) Printers' & Publishers' Devices in England and Scotland, 1485-1640. London: The Bibliographical Society.
The Mayor's Audits. Bristol.
MURRAY, David (1930) Chapters in the History of Bookkeeping, Accountancy and Commercial Arithmetic. Glasgow.
PEGOLOTTI, Francesco Balducci (1936) La Pratica della mercatura. Ed. by Allan Evans. Cambridge, Mass.: The Medieval Academy of America.
PLOMER, H.R. Abstracts from the Wills of English Printers and Stationers, from 1492 to 1630. The Bibliographical Society, London, 1903.
Plomer, H.R. (1907) A Dictionary of the Booksellers and Printers Who Were at Work in England, Scotland and Ireland from 1641 to 1667. London: The Bibliographical Society.
Public Record Office. High Court of Admiralty.
QUINN, David Beers (1940) The Voyages and Colonising Enterprises of Sir Humphrey Gilbert, 2 vols. London: The Hakluyt Society.
READ, Conyers (1914) "English Foreign Trade under Elizabeth", The English Historical Review, XXIX, pp. 515-524.
READ, Conyers (1925) Mr Secretary Walsingham and the Policy of Queen Elizabeth, 3 vols. Oxford: The Clarendon Press.
RITTER, H. (1917) "Ein arabisches Handbuch der Handelswissenschaft", Der Islam, VIII, pp. 17-26.
ROBERTS, Lewes (1638) The Merchants Mappe Of Commerce: Wherein, The Vniversall Manner and Matter of Trade, is compendiously handled. The Standerd and currant Coines of sundry Princes, observed. The Reall and Imaginary Coines of Accompts, and Exchanges, expressed. The Naturall and Artificiall Commodities of all Countries for transportation declared. The Weights and Measures of all eminent Cities and Townes of Traffique, collected and reduced one into another; and all to the Meridian of Commerce practised in the famous Citie of London. London: R. O[ulton] for R. Mabb.
ROBERTSON, Jean (1942) The Art of Letter Writing: An Essay on the Handbooks Published in England During the Sixteenth and Seventeenth Centuries. The University Press of Liverpool.
SALTER, F.R. (1925) Sir Thomas Gresham (1518-1579). London: Leonard Parsons.
SHILLINGTON, V.M. and H.B. WALLIS CHAPMAN (n.d.) The Commercial Relations of England and Portugal. London.
TAWNEY, R.H. and Eileen POWER (1924) Tudor Economic Documents Illustrating the Economic and Social History of Tudor England, 3 vols. London: Longmans, Green and Co.
WATTS, Thomas (1994) Ensayo sobre el método más idóneo para la formación del hombre de negocios. 1716. Introducción J.J. Lanero, Traducción: J.C. Santoyo y S. Villoria. Universidad de León.
WHEELER, Iohn (1601) A Treatise of Commerce. Wherein are shewed the commodities arising by a well ordered and ruled Trade, such as that of the Society of Merchants Adventurers is proued to be.... London: Iohn Harison.
WRIGHT, Louis B. (1935) Middle-Class Culture in Elizabethan England. Chapel Hill: The University of North Carolina Press.
Downloads
Publicado
Como Citar
Edição
Secção
Licença
Direitos de Autor (c) 2008 Juan Lanero Fernández
Este trabalho encontra-se publicado com a Licença Internacional Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0.
Los autores que publican en esta revista están de acuerdo con los siguientes términos:- Los autores ceden de forma no exclusiva los derechos de explotación (reproducción, distribución, comunicación pública, transformación) a la Universidad de León, por lo que pueden establecer, por separado, acuerdos adicionales para la distribución no exclusiva de la versión de la obra publicada en la revista (por ejemplo, alojarlo en un repositorio institucional o publicarlo en un libro), con un reconocimiento de su publicación inicial en esta revista.
- Este trabajo se encuentra bajo la Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. Puede consultarse desde aquí la versión informativa y el texto legal de la licencia.
- Se permite y se anima a los autores a difundir electrónicamente las versiones pre-print (versión antes de ser evaluada) y/o post-print (versión evaluada y aceptada para su publicación) de sus obras antes de su publicación, ya que favorece su circulación y difusión más temprana y con ello un posible aumento en su citación y alcance entre la comunidad académica.