Russian Eighteenth-century Books on Commerce and Accounting

Вопросы филологии. 2013. Vol. 44. No. 2. P. 119–127.

Platonova N.

In the eighteenth century, the development of the national economy and the spread of the Enlightenment in Russia yield the emergence of the first literature specially written for the merchant class. Such books offered a portrait of the ideal merchant while they were aimed at promoting a general education and modern business practices. In particular, they allow the transfer of the Italian method of double-entry bookkeeping to Russia. This paper highlights the link between these books and the similar literature published in other European countries since the end of the fifteenth century. In addition, we try to investigate their impact on the vocational training and practices of the Russian merchants of the period.

Keywords: the Age of Enlightenment, history of book culture, accounting history and thought