Accounting, Merchants and the Commercial Literature in Eighteenth-Century Russia
The present paper explores the emergence of the first commercial and accounting literature in Russia in eighteenth century.
History of classical philology and the reception of Greek and Roman antiquity in Moldova (Moldavia, Bessarabia).
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.
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.
The present volume is dedicated to Yannick Lemarchand. The variety of contexts and topics covered testifies to the richness of its research interests and main contributions. Many of articles, included in this book, deal with the accounting before the industrial revolution, methodological problems in accounting, history of accounting profession and dissemination of accounting innovations, and the emergence of contemporary accounting standards.
The article deals with various historical narratives which can be used as a framework for the Russian-Polish relations during the long XIX century in contemporary historiography, first of all the Russian one. A special attention is paid to the Polish factor in the context of systematic elaboration of the history of Russian empire as well as the identities of the Russian-Polish frontier.
The interrelations between culture and economic development cause noticeable interest in the academic community in recent years, however a set of questions still remain open. In particular, there isn’t a lot of works about the interdependence of visual culture and economic practices. The paper shows the interdependence of accounting practices that ensure transparency in society, with the evolution of visual culture for the last one thousand years. Accounting history for this period is presented as a consequence of the stages which provide the increasing of transparency in economic units (or availability of information) to the actorsinterested in their activity – from owners to society in general. Visual culture is considered as set of objects suggesting their visual perception, and the technologies supporting them. Synchronism is shown between accounting revolutions and significant changes in visual culture and technologies: these are cultural innovations of the beginning of the 2nd millennium, period of the Renaissance, second half of XIX and end of the XX centuries. Joint periodization is offered for the accounting practices and visual culture, on the basis of changes in the mechanisms of transparency in society, i.e. technologies and instruments of information perception and cultural practices’ reproduction. It is shown that visual aspects and innovative technologies supporting them had the greatest impact on development of accounting from all aspects of culture, and this impact can be traced only in the context of the European culture.