The origins of modern reporting in Russia trace back to 1721 during The Emperor’s All-Russian Peter I (Peter the Great) ruling period. As the head of state Peter I led a reformation campaign aiming to modernise Russia’s social and political systems including the development of reporting systems. Inspired by Enlightenment ideas from the West, the Emperor promoted European law-enforcement practice and reformation of the education system. This also included the creation of the first business school. Such changes had a powerful impact on the development of early Russian reporting systems…