Un análisis sucinto del Asiento de esclavos con Inglaterra (1713-1750) y el papel desempeñado por la contabilidad en su desarrollo

Abstract

In 1713, the Black Slaves Renting Settlement concession called “Asiento de Negros” was ratified when Spain signed the Utrecht Treaty with England. Such concession had been obtained previously that same year through the Madrid Treaty. It also meant that England replaced France in the contract or “renting settlement” which granted that country the exclusive privilege in the black slave trading in all Spanish America. The English Company of the South Sea, which was assigned the trade monopoly for a period of thirty years. This paper meant a first approach in the study and analysis related to this business of the mainly accounting documentation of this company during the period from 1713 to 1750. The role accounting played to settle the differences between the two Crowns must specially be pointed out.