MERCANTILISMANDCAMERALISMINTHEREFORMSOFPETERTHEGREATTHROUGH THE LENS OF NAVAL FINANCE AND ACCOUNTING (1681-1725

被引：2

作者：

Lvova, Dina A. ^{[1
,2
]}

机构：

[1] St Petersburg State Univ, St Petersburg, Russia

[2] Inst Profess Accountants Russia IPAR, Moscow, Russia

来源：

DE COMPUTIS-REVISTA ESPANOLA DE HISTORIA DE LA CONTABILIDAD | 2022年 / 19卷 / 02期

关键词：

mercantilism; cameralism; reforms of Peter the Great; economic history; naval history; history of accounting; ENLIGHTENMENT; 18TH-CENTURY; GOVERNMENT; REFORMS;

D O I：

10.26784/issn.1886-1881.19.2.7555

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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 Regulationis 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.

引用

页码：92 / 111

页数：20

共 57 条

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