TY - JOUR

T1 - Mercantilism and cameralism in the reforms of Peter The Great through the lens of naval finance and accounting (1681-1725)

AU - Lvova, Dina A.

N1 - Lvova, D. A. (2022) «Mercantilism and cameralism in the reforms of Peter The Great through the lens of naval finance and accounting (1681-1725)», De Computis, Revista Española de Historia de la Contabilidad, 19(2), pp. 92–111. doi: 10.26784/issn.1886-1881.19.2.7555.

PY - 2022/12/23

Y1 - 2022/12/23

N2 - In the 18th century, the doctrine of mercantilism-cameralism penetrated Russia and became the basis for the concept of state accounting, which was implemented in the Admiralty Regulation (1722), the first Russian accounting law. The Admiralty Regulation is a unique testimony to the earliest experience of the adoption of economic ideology and Western accounting style in Russia. It brought to Russian accounting an understanding of the importance of accounting procedures, budgeting and state control. The aim of this study is to show how the economic doctrine of the time influenced accounting, while also investigating whether accounting can serve as a gauge of the success of the doctrine and reform in general. Another research question is what it means for Russian accounting that the first accounting rules were developed for military purposes.

AB - In the 18th century, the doctrine of mercantilism-cameralism penetrated Russia and became the basis for the concept of state accounting, which was implemented in the Admiralty Regulation (1722), the first Russian accounting law. The Admiralty Regulation is a unique testimony to the earliest experience of the adoption of economic ideology and Western accounting style in Russia. It brought to Russian accounting an understanding of the importance of accounting procedures, budgeting and state control. The aim of this study is to show how the economic doctrine of the time influenced accounting, while also investigating whether accounting can serve as a gauge of the success of the doctrine and reform in general. Another research question is what it means for Russian accounting that the first accounting rules were developed for military purposes.

KW - меркантилизм, камерализм, реформы Петра Великого, экономическая история, военно-морская история, история учета

KW - mercantilism

KW - cameralism

KW - reforms of Peter the Grea

KW - economic history

KW - Naval history

KW - history of accounting

U2 - https://doi.org/10.26784/issn.1886-1881.19.2.7555

DO - https://doi.org/10.26784/issn.1886-1881.19.2.7555

M3 - Article

VL - 19

SP - 92

EP - 111

JO - De Computis

JF - De Computis

SN - 1886-1881

IS - 2

ER -