Peter the Great’s government reforms and accounting practice in Russia
The purpose of this contribution is to present an account of the development of accounting practice in Russia at the end of the seventeenth century and the beginning of the eighteenth century. The government reforms carried out by Peter the Great resulted in the implementation of new administrative structures that considerably improved the management of tsarist finances. The cameralist method of accounting was introduced in order to increase the control of public money. As a result, the position of the financial control institution was reinforced within the State. This study provides an investigation into the building process of the monarchical State and its financial system at this crucial period of Russian history.
This book includes a number of articles on the history of accounting in Russia and France in the modern era.
In the article the most significant milestones in the development of accounting thought in Italy are considered in terms of the formation of the modern concept of management accounting (MA). The core content of the Italian accounting school authors since the early Renaissance to the mid-twentieth century is compared with modern interpretations of the subject area and methodology of MA. In the theories and attitudes of theorists and practitioners highlighted the key elements relevant to MA objectives, functions, approaches. It is shown that the holistic nature of Italian theories leads to the interpretation of accounting as the general managerial science.
This paper is dedicated to the reform of public accounting carried out by the tsar Alexander II in Russia.
The book is a volume of reports in the 5th International congress of Petrine towns
The article describes the evolution of the accounting knowledge from the simple registration technique to economic and social institution, in medieval Italy. It is shown that the institutionalization of accounting was completed to the XIV century, when it became a system of codified technical standards, scholar discipline and professional field. Examined the interrelations of this process with a business environment, political, social, economic and cultural factors of Italy by the XII-XVI centuries.
This article discusses Fedor Ezersky as a theorist of accounting and his major invention called the Russian triple-entry accounting system. We show also his efforts in developing the accounting education in Russia during the late nineteenth and early twentieth centuries.
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.