Scielo RSS <![CDATA[América Latina en la historia económica]]> http://www.scielo.org.mx/rss.php?pid=1405-225320200001&lang=pt vol. 27 num. 1 lang. pt <![CDATA[SciELO Logo]]> http://www.scielo.org.mx/img/en/fbpelogp.gif http://www.scielo.org.mx <![CDATA[Beyond the Summaries of <em>Cargo</em> and <em>Data</em>: An Approach to the Accounts of the Royal Treasury of Santafe in the Second Half of the 18th Century]]> http://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S1405-22532020000100001&lng=pt&nrm=iso&tlng=pt Resumen Este artículo estudia las trasformaciones de las prácticas contables en la Caja Real de Santafé en el virreinato de Nueva Granada durante la segunda mitad del siglo xviii. Para tal objetivo se han utilizado las disposiciones legales en la materia, los manuales para la elaboración de cuentas y algunos informes de encargados del manejo de la Real Hacienda. El ejercicio permite aclarar las razones por las que varios estudios sobre la caja difieren en términos cuantitativos debido a la falta de compresión de la lógica contable, con base en lo cual se propone el empleo de los Estados Generales de Ingreso, Egreso y Deuda para futuros trabajos que busquen establecer el movimiento de la tesorería, ya que estos brindan información más puntual que la consignada en los sumarios generales de cargo y data.<hr/>Abstract This article studies the transformations of accounting practices in the royal treasury of Santafe in the Viceroyalty of New Granada during the second half of the 18th century. For this purpose, we used the legal dispositions in the matter, the manuals for the preparation of accounts and some reports of oficiales reales of the Royal Treasury. The exercise makes it possible to clarify the reasons why several studies about the treasury differ in quantitative terms due to the lack of understanding of the accounting logic. Based on it, we propose the use of the General Income, Exit and Debt States for future researches that look for to establish the movement of the treasury since these provide more punctual information that the consigned in the general summaries of charge and data. <![CDATA[Havana: Local Wealth, Mexican Silver and Military Financing, 1765-1788: Towards a New Perspective]]> http://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S1405-22532020000100002&lng=pt&nrm=iso&tlng=pt Resumen Este artículo analiza las remesas de plata mexicana hacia el Caribe con fines militares desde una nueva perspectiva que se basa en la premisa de que la aportación del virreinato de Nueva España fue menor de lo que se ha escrito hasta el momento, debido a una reevaluación metodológica de las fuentes y un análisis más profundo de las aportaciones de La Habana en el contexto que siguió a 1765. El papel de las rentas y préstamos cubanos representó una significativa aportación a la defensa del Caribe que disminuyó la importancia real de las remesas mexicanas. Este artículo pretende generar un debate sobre las posibles causas del retraso económico de México desde un análisis cualitativo de las remesas enviadas a España y el Caribe.<hr/>Abstract This article analyzes Mexican silver remittances to the Caribbean for military purposes from a new perspective. This perspective is based on the premise that the contribution of the Viceroyalty of New Spain was lower than what has been written so far due to a methodological re-evaluation of the sources and a deeper analysis of the contributions of Havana in the context that it followed from 1765. The role of Cuban income and loans represented a significant contribution to the defense of the Caribbean that diminished the real importance of Mexican remittances. This article aims to generate a debate on the possible causes of Mexico's economic backwardness from a qualitative analysis of remittances sent to Spain and the Caribbean. <![CDATA[Commercial maritime traffic during the British invasion of the Rio de la Plata (1806-1807)]]> http://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S1405-22532020000100003&lng=pt&nrm=iso&tlng=pt Resumen El artículo tiene por objetivo describir, ponderar y analizar el tráfico comercial de buques de ultramar en el Río de la Plata durante la invasión británica (1806-1807), atendiendo particularmente a su origen, destino y pabellón. A partir de un balance historiográfico que justifica el planteamiento de la investigación, se propone una triangulación de fuentes seriales, publicaciones periódicas y documentación cualitativa, tanto británicas como españolas, que permitan superar las dificultades presentadas para el análisis de la cuestión. Concluimos que la invasión británica interrumpió el tráfico comercial entre España y el Río de la Plata, reorientando el flujo hacia los mercados británicos y extranjeros, asestando un golpe mortal al monopolio español y abriendo una etapa específica que llamamos comercio directo por invasión.<hr/>Abstract The article aims to describe, weigh and analyze the commercial traffic of overseas vessels in the Río de la Plata during the British invasion (1806-1807), paying particular attention to its origin, destination and flag. From a historiographic balance, that justifies the approach of the investigation, a triangulation of serial sources, periodical publications and qualitative documentation, both British and Spanish, is proposed, which allow overcoming the difficulties presented for the analysis of the question. We conclude that the British invasion interrupted the commercial traffic between Spain and the Rio de la Plata, reorienting the flow to the British and foreign markets, dealing a mortal blow to the Spanish monopoly and opening a specific stage that we call direct trade by invasion. <![CDATA[Negociantes e capitalistas: transformações das práticas mercantis no Brasil imperial, em meados do século XIX, Ouro Preto, Minas Gerais]]> http://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S1405-22532020000100004&lng=pt&nrm=iso&tlng=pt Resumo O estudo analisa alguns elementos das práticas de mercado, em transformação durante o século xix, principalmente os instrumentos do ofício dos comerciantes, as formas de investimentos e as instituições financeiras. O foco são os agentes mercantis de Ouro Preto, capital da província de Minas Gerais, onde as possiblidades de acumulação eram restritas por sua posição periférica no mercado interno brasileiro. O objetivo é demonstrar, no entanto, que o caráter urbano do comércio e da riqueza dessa região acompanhava o processo de modernização e institucionalização pelo qual passava a economia e o Estado nacional. Dessa forma, a abordagem microanalítica mostrou-se eficaz ao revelar quando tais transformações ocorreram e como foram ativadas pelos negociantes e capitalistas locais.<hr/>Abstract The study examines some of the practical elements of market transformation during the nineteenth century especially the tools of the trade of merchants, forms of investment and financial institutions. The focus is on commercial agents of Ouro Preto, capital of the province of Minas Gerais, where the possibilities of accumulation were restricted by their peripheral position in the Brazilian market. The objective is to demonstrate, however, that the urban character of trade and wealth of the region accompanied the process of modernization and institutionalization through which passed the economy and the national state. Thus, the micro analytic approach was effective in revealing when such changes occurred and how local merchants and capitalists activated them. <![CDATA[As ideias econômicas de Mauá e o liberalismo nos trópicos (1860-1878)]]> http://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S1405-22532020000100005&lng=pt&nrm=iso&tlng=pt Resumo O objetivo deste texto é analisar as ideias de Mauá sobre o progresso econômico, a moeda e o crédito, e o câmbio, a partir de seu depoimento ao relatório oficial sobre a crise de 1857, dos artigos que escreveu sobre o meio circulante intitulados “Questões econômicas: a situação monetária do Brasil”, publicados no Jornal do Comércio em abril de 1878, e, finalmente, de sua Autobiografia. Avaliaremos como a realidade brasileira da época e os próprios negócios de Mauá moldaram suas ideias econômicas e, ao mesmo tempo, como essas ideias apareceram no debate econômico, a fim de influenciar os rumos da política econômica do Império. A análise procurará mostrar como Mauá, uma figura típica de seu tempo, foi capaz de produzir ideias econômicas coerentes que espelham tanto sua filosofia liberal como a prática dos negócios e da política imperial.<hr/>Abstract The aim of this paper is to analyze the ideas of Mauá on the economic progress, the money and credit, and the exchange rate. Three sources were used to do so the report of the crisis of 1857, the articles “Economic issues: Brazil’s monetary situation”, published in the Jornal do Comércio in 1878 and, finally, his Autobiography. We will evaluate how the Brazilian reality and their own businesses shaped the economic ideas of Mauá and, at the same time, how these ideas appeared in the economic debate, in order to influence the direction of economic policy of the empire. The analysis shows how Mauá, a typical figure of his time, was able to produce consistent economic ideas that reflect both his liberal philosophy and business practice and imperial policy. <![CDATA[Bunge e Sanbra: formação de grupos econômicos no Brasil (1923-1994)]]> http://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S1405-22532020000100006&lng=pt&nrm=iso&tlng=pt Resumo Este artigo identifica os motivos que levaram a Sociedade Algodoeira do Nordeste Brasileiro, S. A. (Sanbra), subsidiária da Bunge Brasil, a se tornar um grupo econômico. Será analisada sua história de mais de 70 anos, de 1923 até 1994, quando a firma foi incorporada na reestruturação da Bunge. O artigo baseia-se em fontes primárias consultadas no Centro de Memória Bunge, em São Paulo, sobretudo os Relatórios de Diretoria e Balanços Anuais e a revista Atualidades Sanbra. Teoricamente seguirá os autores que tratam da formação de business groups em economias periféricas. Como conclusão prévia pode-se afirmar que alguns fatores contribuíram para a transformação da Sanbra em grupo econômico, principalmente o reinvestimento do capital próprio, o lançamento de novos produtos, a atuação em diversos setores, relacionamento com fontes creditícias do Estado, assim como a ocupação do território nacional.<hr/>Abstract This paper identifies the motives that took Sociedade Algodoeira do Nordeste Brasileiro, S. A. (Sanbra), Bunge’s subsidiary, to consolidate a business group. Their seventy-year history is analysed, from 1923 to 1994, when the company was incorporated in Bunge’s restructuring. The article is based on primary resources, all consulted on Bunges’s Memorial Center, in São Paulo, specially the balanços anuais (annual balances), the Relatórios de Diretoria e Balanços Anuais (board reports) and the magazine Atualidades Sanbra. The following authors will theoretically handle the business groups’s formation in peripheral economies. As a forecast conclusion, it’s able to confirm that some factors contribute for Sanbra’s Business Groups transformation, specially the reinvestment of their own capital, launching new products, acting in several sectors, relationship with State credit sources, as their occupation in the national territory. <![CDATA[The Establishment of VAT in Mexico: A Political-economic Problem, 1968-1980]]> http://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S1405-22532020000100007&lng=pt&nrm=iso&tlng=pt Resumen El artículo pretende explicar el establecimiento del Impuesto al Valor Agregado (iva) en México con énfasis en los problemas políticos que la federación enfrentó con los diversos actores (estados y contribuyentes) y la manera en que el escenario económico facilitó o entorpeció su imposición. Se sostiene que el conflicto alrededor de la distribución de las facultades tributarias entre la federación y los estados postergó su establecimiento hasta 1980. Sustenta también la idea de que su establecimiento se posibilitó tras la recuperación que la economía mexicana presentó en 1978 a propósito de los ingresos petroleros; y los problemas que implicaría con la iniciativa privada modificar la imposición directa a pesar de que el escenario económico ya no era el adecuado para 1979-1980.<hr/>Abstract This article attempts to explain the establishment of the value added tax (vat) in Mexico with emphasis on political problems that the Mexican federation faced with diverse actors (states y taxpayers), and on the way in which the economic scenario allowed or hindered its imposition. It is argued that the conflict over the distribution of taxation faculties between the federation and the states delayed the establishing of vat up to 1980. It is also argued the idea that the recovery that the Mexican economy presented in 1978 with regard to oil revenues, and that the problems that would imply with the private initiative to modify direct taxation even though the economic scenario was no longer adequate for 1979-1980 made possible to establish vat. <![CDATA[Coffee growers’ cooperatives in Colombia: The case of the Andes Cooperative in the Department of Antioquia, 1927-2015]]> http://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S1405-22532020000100008&lng=pt&nrm=iso&tlng=pt Resumen El artículo expone el acontecer histórico del cooperativismo caficultor en Colombia, entre 1927 y 2015, teniendo como hito la creación de la Federación Nacional de Cafeteros y haciendo énfasis en un caso representativo: la Cooperativa de Caficultores de Andes –Cooperandes–, en el departamento de Antioquia. Busca identificar el significado de la relación entre la Federación como representante del gremio cafetero y las cooperativas, y el aporte de estas al mejoramiento de condiciones de vida de los asociados y sus familias. La hipótesis se orienta a mostrar que este tipo de organizaciones no sólo han sido un aliado estratégico de la institucionalidad cafetera, sino que también han contribuido al desarrollo local de las comunidades que las albergan. La metodología se enfoca desde la investigación cualitativa, el método de presentación de caso y la técnica documental.<hr/>Abstract The article exposes the historical events of the coffee cooperative in Colombia, between 1927 and 2015, taking as a milestone the creation of the National Federation of Coffee Growers and emphasizing a representative case: The Cooperativa de Caficultores of Andes –Cooperandes–, in the Antioquia’s Department. It seeks to identify the meaning of the relationship between the Federation as a representative of the coffee guild and the cooperatives, and the contribution of these to the improvement of the living conditions of the members and their families. The hypothesis is oriented to show that this type of organizations have not only been a strategic ally of the coffee institutionality, but they have also contributed to the local development of the communities that house them. The methodology focuses on qualitative research, the case presentation method and the documentary technique