Naturaleza y significado de los libros de cuentas de John Isham, mercader de Isabel I, reina de Inglaterra

  1. Lanero Fernández, Juan J.
  2. Ortega Montes, Eduardo
Revista:
Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales

ISSN: 1699-9495

Año de publicación: 2005

Número: 1

Páginas: 149-173

Tipo: Artículo

DOI: 10.18002/PEC.V0I1.745 DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales

Resumen

De todos los libros de cuentas de John Isham tan sólo se conservan dos Libros Mayores. Representan el esfuerzo continuado, durante un intervalo de doce años, para confeccionar un balance de situación. Es indudable que John Isham se había familiarizado con los rudimentos del arte de la teneduría de libros durante su periodo de aprendiz, bajo la supervisión de su patrón, probablemente en Amberes. El uso que hace de la partida doble, aunque sólo ocupa una pequeña parte del primer Libro Mayor y ninguna del segundo, indica que apostaba por el progreso. El valor de estos dos Libros Mayores del siglo XVI es grande, pues nos dice mucho de la estructura de la exportación de paños, usos que un mercader mediano hace de su capital y otros aspectos dfíciles de averiguar por otras vías. En ambos volúmenes las partidas recogen multitud de detalles que nos hablan del entramado del comercio internacional inglés en el floreciente reinado de Isabel I. Al lado de la parida dole aparecen las compañías gremiales que concedieron al comercio inglés la fueza y el esplendor sobre los que se asentó el Imperio Británico.

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