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The Comparative Institutional Analysis of Accounting: from Craft to Institution
Ekonomika. Supplement B. 2013. Vol. 92. No. 3. P. 271–277.
This paper investigates if accounting evolved as a result of the interaction of special economic, cultural and political institutions which prevailed in Medieval Italy. A two step approach is implemented by the Historical and Comparative Institutional Analysis. First we investigate the features of above institutions led to accounting institutionalization. We found business environment, political, social, economic and cultural factors which was significant to this process. Second we showed the institutionalization of accounting to be completed to the XIV century, when it became a system of codified technical standards, scholar discipline and professional field.
«Кронштадтская республика»: дискуссии мая 1917 г. и культурная подготовка гражданской войны в России
Шумяков Р. А., Журнал региональной истории 2025 Т. 9 № 3 С. 869–912
The article is devoted to the discussion of the Kronstadt Incident in the context of the debates about the probability of a civil war in Russia. “The Kronstadt Incident” is the term used by the contemporaries and then historians to denote the political crisis that was provoked by the May resolutions of the Kronstadt Soviet ...
Added: September 29, 2026
Шумяков Р. А., Новейшая история России 2025 Т. 15 № 1 С. 22–36
The main focus of the article is on the representation of the Bolsheviks as party and those who were called “Bolsheviks” as “civil war party” from the beginning of the February Revolution to the April Crisis. Author studies the contexts of statements and the political use of the concept of “civil war”, clarifies various actors’ ...
Added: September 29, 2026
Reznik A., Tarasov K., Колоницкий Б. И. et al., М.: Новое литературное обозрение, 2025.
В начале XXI века гражданские войны все чаще становятся предметом политических дебатов и научного анализа. Какие культурные механизмы превращают отдельные конфликты в большие пожары гражданских войн? В поисках ответа на этот вопрос коллектив авторов пытается проследить, как в 1917-1918 годах в России использовалось понятие «гражданская война». Соединяя подходы различных школ интеллектуальной, культурной и политической истории, ...
Added: September 29, 2026
Kapeliushnikov R., / Высшая школа экономики. Серия WP3 "Проблемы рынка труда". 2026. № WP3/2026/02.
The paper is the first attempt in the Russian literature to assess returns to platform employment in the Russian labor market. The theory offers no clear predictions regarding its impact on workers’ earnings: there might be both a premium and a penalty. We distinguish three groups of workers: employees; self-employed using internet-platforms; self-employed not using ...
Added: September 28, 2026
Cambridge Scholars Publishing, 2026.
This collection of papers explores the epic traditions of the ancient Near East and Eastern Mediterranean, bringing together insights from remarkable scholars. Topics range from the cuneiform epic of Erra to Homeric epics and Greco-Roman literature, shedding light on the role of epic texts in shaping collective identities and understanding ancient societies. The validity of ...
Added: September 28, 2026
Kossov V. V., НИЦ Инфра-М, 2026.
В книге собраны воспоминания автора, занимавшего высокие государственные посты в управлении экономикой СССР и России, внесшего значительный вклад в отечественную экономическую науку и в подготовку экономистов. В воспоминаниях охвачен протяженный период истории страны, от предвоенных лет и ранее до наших дней. Перед читателем предстают яркие моменты экономического развития страны, процессов принятия решений на высочайшем государственном ...
Added: September 28, 2026
Мухаметшин Р. И., Скрыпник Д. В., Экономическая политика 2026 Т. 21 № 4 С. 94–109
The study quantitatively assesses the impact of sanctions on the Russian economy from 2022 to 2024 by estimating the losses due to sanctions and identifying the factors that shaped GDP during this period. The assessment is based on a vector autoregressive model with exogenous variables (VARX). The model examines GDP and its key components: gross fixed ...
Added: September 27, 2026
Soloshcheva M., Российское китаеведение 2026 Vol. 14 No. 1 P. 6–23
This article examines the conceptualization of Chinese soft power and the implementation
of the PRC’s soft power strategy in Africa. First introduced into academic
discourse by American political scientist Joseph Nye in 1990, the concept was subsequently
adopted and critically re-evaluated by Chinese political theorists, most notably
Wang Huning, Yan Xuetong, Yang Shengping and Zhang Guozuo. The term has ...
Added: September 27, 2026
Веретёнов В. А., Технологос 2023 № 2 С. 115–123
Added: September 27, 2026
Верняев И. И., Уральский исторический вестник 2026 Т. 92 № 3 С. 24–33
This article explores the factors driving the regional differentiation of judicial activity in the post-reform Russian Empire. The historiography is currently divided between two poles: the paradigm of legal dualism, which postulates the alienation of rural and non-Russian (inorodtsy) populations from the Crown courts, and the opposing thesis of mass grassroots legalism, large- ly verified ...
Added: September 26, 2026
М.: КДУ, 2026.
В сборник, подготовленный при финансовой поддержке Высшей школы современных социальных наук МГУ им М.В.Ломоносова, вошли статьи участников 2-й Международной научно-практической конференции «Современные проблемы управления: исследования, диагностика, решения», организованной высшей школой современных социальных наук МГУ им. М.В. Ломоносова 9-10 октября 2025 г. в Москве. Авторы статей, вошедших в сборник, являются как опытными исследователями в области менеджмента ...
Added: September 26, 2026
Reshetnikova K., Решетников А. К., Маркетинг в России и за рубежом 2025 № 4 С. 69–77
Tourism as an industry became prominent only in recent decades, however it plays an important role in soft power as a diplomacy tool that can shape an image of a country in order to attract visitors and boost its economy. In today's digital age, the Internet plays a key role in shaping travelers’ perceptions of ...
Added: September 26, 2026
Volpe V., Palladino R., Storlazzi A., British Food Journal 2026 P. 1–27
Purpose
The application of digital technologies in food information is profoundly transforming how consumers access, interpret and use nutritional information. This paper systematically reviews digital technologies integrated into food labelling systems and evaluates their impact on consumer behaviour, transparency and informed decision-making.
Design/methodology/approach
A systematic literature review (SLR) was conducted following the PRISMA protocol, covering peer-reviewed studies published ...
Added: September 25, 2026
Bo S., Christofi M., Battisti E. et al., Technological Forecasting and Social Change 2026 Vol. 2028 P. 1–13
In the face of rising sustainability expectations and limited resources, startups must balance financial objectives with ESG (environmental, social, and governance) goals under uncertainty. This study examines how ESG behavior influences external resource acquisition, financing choices, and strategic outcomes in early-stage enterprises. Drawing on the entrepreneurial learning perspective, we argue that startups refine ESG strategies ...
Added: September 25, 2026
Kilinc-Ata N., Proskuryakova L. N., Natural Resources Forum 2026 P. 1–18
The convergence of energy transition and digitalization represents two pivotal trends in the global economy that complement each other. The decrease in carbon dioxide (CO2) emissions is facilitated by larger Internet access and more substantial investments in research and development. This study sheds light on the dual impact of digitalization and innovation on CO2 emissions ...
Added: September 25, 2026
Usvitskiy A., Mizyakov V., / Series "SSRN Working Paper Series". 2026.
Added: September 24, 2026
Zhuravleva T., Afanasev K., Engelmann J. et al., / Series "SSRN Working Paper Series". 2026.
Extortionary ("harassment") bribery can persist even when widely condemned, consistent with a coordination problem sustained by beliefs about what others do and what others consider acceptable. We study whether a minimal institutional featurethe presence of a third-party monitor empowered to punish-shifts (i) normative expectations about extortion and compliance and (ii) empirical expectations about their prevalence. ...
Added: July 22, 2026
Mishin A., Guerrieri L., Kim J., / Series 2026-042 "Finance and Economics Discussion Series (FEDS)". 2026.
Within narrowly defined industries, the most productive firms produce far more than the least productive from the same inputs, and this dispersion widens in downturns. We build a tractable representative-agent model in which financial frictions—adverse selection and moral hazard—make firms sort endogenously into lenders, strategic defaulters, and producers. As credit conditions vary, the resulting misallocation ...
Added: June 28, 2026
Власов С. А., Nevalennyi M., Сафиулин Р. Р. et al., / Банк России. Серия Аналитическая записка "Материалы Банка России". 2026.
В аналитической записке обсуждается долгосрочно устойчивый уровень цены на российскую нефть. Это тот уровень, к которому цена нефти, вероятнее всего, будет тяготеть в долгосрочной перспективе. Потребность в его определении возникает по нескольким причинам. Во-первых, цена на нефть остается одним из ключевых экономических показателей российской экономики, определяющих экспорт, обменный курс рубля, прибыль, доходы и расходы бюджета, ...
Added: June 27, 2026
Глазова А. М., Nevalennyi M., Синяков А. А., / Банк России. Серия Препринты Банка России "Серия докладов об экономических исследованиях". 2025. № 154.
The paper proposes a graphical model of a small open economy. The dynamics of the graphical model is then illustrated using impulse responses from the corresponding formal semi-structural model (QPM model). The authors have several goals in preparing this description of the graphical macroeconomic model. The first goal of the paper is to present an adapted ...
Added: June 27, 2026
Mishin A., Guerrieri L., Canzoneri M. et al., / Series 2026-042 "Finance and Economics Discussion Series (FEDS)". 2026.
Added: June 27, 2026
Bogatyrev R., Sandomirskaia M., / NRU Higher School of Economics. Series EC "Economics". 2026. No. 19(1).
This work develops a tractable model of price competition in fragmented markets where consumers consider both local and distant varieties, with cross-regional purchases subject to stochastic costs. Global competition and full localization emerge as polar cases; hybrid competition is not merely intermediate and exhibits distinctive features such as an endogenous price ceiling and non-monotonic entry ...
Added: June 11, 2026
Kravtsova M., Musaev A. U., Welzel C., / Series "SSRN Working Paper Series". 2026.
Elaborating on Welzel et al.'s "Cool Water Theory," our study zooms into the more limited (albeit still varied) framework conditions of Russia's huge territory. Within Russia's confines, we examine how the combination of moderately cool seasons with steady rain (i.e., Cool Water) affects sub-national areas' contemporary societal progress in two modernization indicators: material prosperity in ...
Added: June 3, 2026
Синяков А. А., Зверева В., Шелованова Т. И., / Центральный банк Российской Федерации. Серия 132 / 2024 "Серия докладов об экономических исследованиях". 2024. № 132.
At the end of 2023, Russia updated its Strategy for Improving Financial Literacy and Developing Financial Culture Until 2030. Unlike the previous strategy, the current strategic goals include not only financial literacy but also financial culture. ‘Culture’ is normative and socially preferred behaviour. The updated strategy brings into focus the relationship between financial literacy and responsible financial behaviour. To explore this relationship, the authors rely on data from the All-Russian Survey of Consumer Finance (2020 and 2022). Socially ...
Added: June 1, 2026