Abstract
The paper is devoted to the development of accounting in Russia at the turn of the 17th–18th century. Authors prove the necessity of consideration for particular types of documents of business practice to regulate accounting rules, - acting letters, memories and decrees. Their study allows to explain the similarity of accounting systems of various economic entities, including state institutions, state-owned enterprises and monasteries, which help to clarify the content of transformations of Russian accounting provided by Peter the Great. They are systematized and classified as innovative for Russia or practice-based. The research is based on the analysis of national and local regulations published in the Complete collection of laws of the Russian Empire, as well as documents of accounting practice described in the works of researchers of the history of state records management and accounting.
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Notes
- 1.
In this paper Russia is understood similarly to Motyka [5] as the territories that were originally the territories of the state of Veliky Novgorod and the Moscow state before the 18th century. Since the 18th century they belong to the Russian Empire.
- 2.
Khamovny House (‘Khaman’ - white paper cloth) - state textile manufactories in Moscow in the 17th and early 18th centuries.
- 3.
Law Code (sudebnik) appeared earlier than the same documents in other European countries. An earlier document was the Law Code (sudebnik) adopted in 1468 in the Grand Duchy of Lithuania. French king Louis XI (1461–1483) made an attempt, but did not have time to carry out the plan. In 1532 Holy Roman Emperor Charles V (1519–1556) adopted the ‘Criminal Charles Constitution’ (‘Carolina’) [22].
- 4.
The first Western European civil code was developed in Denmark (Danske Lov) in 1683. The code of Sardinia (1723), Bavaria (1756), Prussia (1794), and Austria (1812) followed it. The most famous civil code in Europe, the French code of Napoleon, was adopted in 1803–1804.
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The reported study was funded by RFBR, project number 20-010-42004.
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Karelskaia, S., Zuga, E. (2021). Russian Accounting Practice in the 17th Century and Its Transformation by Peter the Great. In: Antipova, T. (eds) Comprehensible Science. ICCS 2020. Lecture Notes in Networks and Systems, vol 186. Springer, Cham. https://doi.org/10.1007/978-3-030-66093-2_6
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