De cómo los ingleses deben comerciar en la Península Ibéricathe marchants avizo (1589)
ISSN: 1699-9495
Año de publicación: 2008
Número: 7
Páginas: 149-205
Tipo: Artículo
Otras publicaciones en: Pecunia: revista de la Facultad de Ciencias Económicas y Empresariales
Resumen
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.
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