« Apurement d’un compte » (p. 29), « Arnold, Karl Ivanovič » (p. 29-31), « Auditeur des comptes » (p. 33-34), « Audition » (p. 34-35), «Chambre des comptes » (p. 83-86), « Chambre de justice » (p.87-89), « Collège des Recettes » (p. 337-339), « Collège de Révision des comptes » (p. 371-373), « Contrôleur, inspecteur des tailles » (p. 155-156), « Contrôleur des restes » (p. 155), « Correction des comptes » (p. 156-157), « Débat de comptes » (p. 162), « Débet de comptes » (p. 163-164), « Inspecteur des fermes » (p. 231-232), « Epices » (p. 185), « Erreur » (p. 187), « Jugement des comptes » (p. 250-251), « Maître des comptes » (p. 261), « Reddition des comptes » (p. 350-351), « Règlements sur la comptabilité publique en Russie » (p. 359-362), « Serment » (p. 383-384), « Tatarinov, Valerian » (p. 391-394), « Visa » (p. 444-446).
This book includes a number of articles on the history of accounting in Russia and France in the modern era.
The chapter aims at giving historical perspective for the current university reforms in Russia by tracing the policies of the Russian State towards universities on different stages of Russian modernisation. It approaches ‘Russian modernisation’ as a series of multidimensional transformations of the Russian society through the last three centuries. Despite of being dissimilar in their appearances, these transformations had two important characteristics in common: they were prompted by the idea of catching up with the more developed West and initiated by the State. How did Russian authorities conceptualize the role of universities on each of these stages? What policies did they pursue? What problems did occur when they were making universities a tool of modernisation?
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.
Императора Александра I, несомненно, можно назвать самой загадочной и противоречивой фигурой среди русских государей XIX столетия. Республиканец по убеждениям, он четверть века занимал российский престол. Победитель Наполеона и освободитель Европы, он вошел в историю как Александр Благословенный - однако современники, а позднее историки и писатели обвиняли его в слабости, лицемерии и других пороках, недостойных монарха. Таинственны, наконец, обстоятельства его ухода из жизни. О загадке императора Александра рассказывает в своей книге известный писатель и публицист Александр Архангельский.
The Tsar Alexander II undertook to dismantle the archaic poll tax and thus, he opened the way for the modernization of the Russian tax system. Between the second half of the nineteenth century and the beginning of the twentieth century, a number of new taxes on the property was created. However, several projects aimed at establishing an income tax in Russia generated a lot of debates in the governmental circles, but they were dismissed for different reasons, which we will discuss hereafter. Therefore, the Revolution of 1905 and the First World War would be needed for the realization of this reform, which was promulgated on 6 April 1916. While the government was preparing to implement an innovative tax, which was based on the principles and procedures that break with the practices of the old regime, the Russian state and society were upset by the events of 1917.
The chapter is focused on 1) the formation of historical memory about public politics and parliamentarism in the context of the anniversary of political reforms and introduction of the State Duma in 2006 2) the history of formation of the concept of public politics in Russia of the early twentieth century.
“Empire Speaks Out” is a result of the collaborative international research project whose participants aim to reconstruct the origin, development, and changing modes of self-description and representation of the heterogeneous political, social, and cultural space of the Russian Empire. The collection offers an alternative to the study of empire as an essentialized historical phenomenon, i.e. to those studies that construe empire retrospectively by projecting the categories of modern nation-centered social sciences onto the imperial past. It stresses dynamic transformations, adaptation, and reproduction of imperial patterns of sociability and governance. Chapters of the collection show how languages of rationalization derived from modern public politics, scientific discourses of applied knowledge (law, sociology, political economy, geography, ethnography, physical anthropology) and social self-organization influenced processes of transformation of the imperial space.
The chapter is focused on exploration of the politics of comparison as it was practiced by the ideologues of the Russian Empire and imperialism at the beginning of the twentieth century. Special attention is given to the transfer of operative ideological frameworks from the British empire to the Russian context.