Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › научная › Рецензирование
Admiralty Regulation : Mercantilist Impact on the Evolution of Accounting in the Eighteenth-Century Russia. / Lvova, Dina.
Comprehensible Science - ICCS 2020. ред. / Tatiana Antipova. Springer Nature, 2021. стр. 132-143 (Lecture Notes in Networks and Systems; Том 186).Результаты исследований: Публикации в книгах, отчётах, сборниках, трудах конференций › статья в сборнике материалов конференции › научная › Рецензирование
}
TY - GEN
T1 - Admiralty Regulation
T2 - International Conference on Comprehensible Science, ICCS 2020
AU - Lvova, Dina
N1 - Publisher Copyright: © 2021, The Author(s), under exclusive license to Springer Nature Switzerland AG. Copyright: Copyright 2021 Elsevier B.V., All rights reserved.
PY - 2021
Y1 - 2021
N2 - This paper concerns and articulates the impact of Peter the Great (reigned 1682–1725) reform on formation of Russian accounting by studying one of the most valuable law act of the epoch. The study highlights the role of economic and legal doctrines of the time in the changes that affected the Petrine public administration. It has two main objectives. Firstly to reveal interrelation between historical phenomena of mercantilism, regular army and systematic accounting in the context of the eighteenth-century Russia. Then to discover the sources of Russian accounting and to trace its linkages with European patterns. The study proves that the first Russian accounting rules came from the French sources and provides a review of accounting procedures established by the Admiralty Regulation. It also recognizes military influences, which played an important role in the evolution of governmental and even private sector accounting in Russia in the eighteenth century. Accounting discourse supplements the conception of Peter the Great’s epoch, its reformative character.
AB - This paper concerns and articulates the impact of Peter the Great (reigned 1682–1725) reform on formation of Russian accounting by studying one of the most valuable law act of the epoch. The study highlights the role of economic and legal doctrines of the time in the changes that affected the Petrine public administration. It has two main objectives. Firstly to reveal interrelation between historical phenomena of mercantilism, regular army and systematic accounting in the context of the eighteenth-century Russia. Then to discover the sources of Russian accounting and to trace its linkages with European patterns. The study proves that the first Russian accounting rules came from the French sources and provides a review of accounting procedures established by the Admiralty Regulation. It also recognizes military influences, which played an important role in the evolution of governmental and even private sector accounting in Russia in the eighteenth century. Accounting discourse supplements the conception of Peter the Great’s epoch, its reformative character.
KW - Admiralty Regulation
KW - History of accounting
KW - Peter the Great
UR - http://www.scopus.com/inward/record.url?scp=85101388766&partnerID=8YFLogxK
UR - https://www.mendeley.com/catalogue/933619e3-f032-3680-b721-e6e66ced1466/
U2 - 10.1007/978-3-030-66093-2_13
DO - 10.1007/978-3-030-66093-2_13
M3 - Conference contribution
AN - SCOPUS:85101388766
SN - 9783030660925
T3 - Lecture Notes in Networks and Systems
SP - 132
EP - 143
BT - Comprehensible Science - ICCS 2020
A2 - Antipova, Tatiana
PB - Springer Nature
Y2 - 30 October 2020 through 31 October 2020
ER -
ID: 76835759