Accounting for vodka in Russia

Viatcheslav I. Sokolov, Svetlana N. Karelskaia, Ekaterina I. Zuga

Research outputpeer-review

Abstract

This chapter examines the evolution of the accounting treatment of vodka in Russia in the period from the 16th through to the early 20th centuries. The main results of this research are a description of regulations on the accounting treatment of vodka production and distribution, analysis of accounting rules and a detailed review of the main accounting books used at various stages of the evolution of accounting, etc. This research is, we hope, useful for those who take an interest in the history of the origin, specifics of production and accounting for vodka - a famous traditional drink in Russia.

Original languageEnglish
Title of host publicationAccounting for Alcohol
Subtitle of host publicationAn Accounting History of Brewing, Distilling and Viniculture
EditorsMartin Quinn, João Oliveira
Place of PublicationLondon
PublisherTaylor & Francis
Chapter7
Pages122-138
ISBN (Electronic)9781315185477
ISBN (Print)9781138737334, 9781351734226
DOIs
Publication statusPublished - 1 Jan 2018

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Russia
Drinks
20th century

Scopus subject areas

  • Economics, Econometrics and Finance(all)
  • Business, Management and Accounting(all)

Cite this

Sokolov, V. I., Karelskaia, S. N., & Zuga, E. I. (2018). Accounting for vodka in Russia. In M. Quinn, & J. Oliveira (Eds.), Accounting for Alcohol: An Accounting History of Brewing, Distilling and Viniculture (pp. 122-138). London: Taylor & Francis. https://doi.org/10.4324/9781315185477
Sokolov, Viatcheslav I. ; Karelskaia, Svetlana N. ; Zuga, Ekaterina I. / Accounting for vodka in Russia. Accounting for Alcohol: An Accounting History of Brewing, Distilling and Viniculture. editor / Martin Quinn ; João Oliveira. London : Taylor & Francis, 2018. pp. 122-138
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Sokolov, VI, Karelskaia, SN & Zuga, EI 2018, Accounting for vodka in Russia. in M Quinn & J Oliveira (eds), Accounting for Alcohol: An Accounting History of Brewing, Distilling and Viniculture. Taylor & Francis, London, pp. 122-138. https://doi.org/10.4324/9781315185477

Accounting for vodka in Russia. / Sokolov, Viatcheslav I.; Karelskaia, Svetlana N.; Zuga, Ekaterina I.

Accounting for Alcohol: An Accounting History of Brewing, Distilling and Viniculture. ed. / Martin Quinn; João Oliveira. London : Taylor & Francis, 2018. p. 122-138.

Research outputpeer-review

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Sokolov VI, Karelskaia SN, Zuga EI. Accounting for vodka in Russia. In Quinn M, Oliveira J, editors, Accounting for Alcohol: An Accounting History of Brewing, Distilling and Viniculture. London: Taylor & Francis. 2018. p. 122-138 https://doi.org/10.4324/9781315185477