Research output: Contribution to journal › Article › peer-review
The schoty (abacus) as the phenomenon of Russian accounting. / Sokolov, Viatcheslav ; Karelskaia, Svetlana ; Zuga, Ekaterina .
In: Accounting History, Vol. 28, No. 1, 2023, p. 90-118.Research output: Contribution to journal › Article › peer-review
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TY - JOUR
T1 - The schoty (abacus) as the phenomenon of Russian accounting
AU - Sokolov, Viatcheslav
AU - Karelskaia, Svetlana
AU - Zuga, Ekaterina
N1 - Sokolov, V., Karelskaia, S., & Zuga, E. (2023). The schoty (abacus) as the phenomenon of Russian accounting. Accounting History, 28(1), 90–118. https://doi.org/10.1177/10323732221132005
PY - 2023
Y1 - 2023
N2 - The Russian abacus (the schoty [счёты]) is a unique Russian counting device that has no comparable counterparts anywhere in the world. It was developed when a decimal system was introduced in Russia in the sixteenth century. The Russian abacus took its familiar form in the eighteenth century, and it is still used for arithmetic calculations and for teaching maths at school, as an example of decimal calculations. The widespread use of the Russian abacus in business activities made it an integral part of entrepreneurship and accounting. The Russian abacus became more associated with Russian merchants and accountants than ledgers, and it was depicted in works of fine art. This article describes the history of the schoty, evidence about them from Western historians and mathematicians, the principles for its use as well as its role in accounting, and the descriptions of the schoty in literature and art.
AB - The Russian abacus (the schoty [счёты]) is a unique Russian counting device that has no comparable counterparts anywhere in the world. It was developed when a decimal system was introduced in Russia in the sixteenth century. The Russian abacus took its familiar form in the eighteenth century, and it is still used for arithmetic calculations and for teaching maths at school, as an example of decimal calculations. The widespread use of the Russian abacus in business activities made it an integral part of entrepreneurship and accounting. The Russian abacus became more associated with Russian merchants and accountants than ledgers, and it was depicted in works of fine art. This article describes the history of the schoty, evidence about them from Western historians and mathematicians, the principles for its use as well as its role in accounting, and the descriptions of the schoty in literature and art.
UR - https://journals.sagepub.com/doi/full/10.1177/10323732221132005
M3 - Article
VL - 28
SP - 90
EP - 118
JO - Accounting History
JF - Accounting History
SN - 1032-3732
IS - 1
ER -
ID: 103308524