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Le système de comptabilité en partie triple (XIXe s.)
P. 394–398.
Platonova N.
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.
In book
Villeneuve d’Ascq: Presses universitaires du Septentrion, 2016.
Platonova N., Jahrbucher fur Geschichte Osteuropas 2017 Vol. 65 No. 2 P. 200–238
The article explores the role of accounting and reforms of financial management practices in 18th century Russian state administration and finance combining historical and comparative levels of analysis. ...
Added: July 16, 2017
Volkova O. N., , in: Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016).: Atlantis Press, 2016. P. 0481–0487.
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 stepapproach 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 ...
Added: November 24, 2016
Arkhipov I., Chambon G., , in: Classer, dire, compter. Discipline du chiffre et fabrique d’une norme comptable à la fin du Moyen Âge. Colloque des 10 et 11 octobre 2012.: P.: IGPDE, 2015. P. 361–374.
Since the first days of the Mesopotamian civilisation, bookkeeping in administrative bodies such as palaces and temples was a major source of cuneiform documentation. Archaeological excavations have brought to light hundreds of thousands of accounting documents, also labelled administrative or economic. In spite of the huge number, the principles and techniques of Mesopotamian accounting remain understudied, ...
Added: September 15, 2016
P.: IGPDE, 2015.
L’importance des archives comptables médiévales n’est plus à démontrer. Elles ont nourri nombre d’études d’histoire sociale, économique ou institutionnelle. En revanche, l’élaboration des comptes en tant que documents n’a pas donné lieu à une enquête d’ensemble. L’ambition de ce livre, qui rassemble les actes du colloque qui s’est tenu aux Archives nationales et à la ...
Added: September 15, 2016
Volkova O. N., Журнал Новой экономической ассоциации 2016 № 1 (29) С. 54–82
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 ...
Added: April 7, 2016
Villeneuve d’Ascq: Presses universitaires du Septentrion, 2016.
Plus de quatre-vingt contributeurs, spécialistes de sciences humaines et sociales (droit, économie, gestion, histoire, sciences politiques, sociologie) ont travaillé ensemble pour définir les principales notions et termes comptables qui courent du XVe siècle à aujourd'hui.
L'ouvrage est à même d’intéresser un public varié : les non-spécialistes de la comptabilité à la recherche de l’histoire technique de termes ...
Added: March 6, 2016
Platonova N., Вестник НГУЭУ 2015 No. 4 P. 160–170
As a controller of state finances, theorist and inventor of triple-entry accounting system, F.V. Ezersky (1835–1915) contributed greatly to the dissemination of accounting and management knowledge and practices in Imperial Russia. In a book published in 1876, entitled «The frauds, losses and errors in the balance sheets as a part of the double-entry system of ...
Added: December 25, 2015
Platonova N., В кн.: Культура, наука, образование: проблемы и перспективы: Материалы IV Всероссийской научно-практической конференции (г. Нижневартовск, 12–13 февраля 2015 года)Ч. 1.: Нижневартовск: Издательство Нижневартовского государственного университета, 2015. С. 264–271.
В статье рассматриваются особенности реформ, проведенных в области финансового управления и государственного счетоводства в России в XVIII в. ...
Added: April 22, 2015
Platonova N., Вопросы филологии 2013 Vol. 44 No. 2 P. 119–127
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, ...
Added: March 23, 2015
Platonova N., Comptabilité(s). Revue d’histoire des comptabilités 2010 No. 1
Since the sixteenth century, books written for to help the merchants in their practices and in particular to learn how to keep accounts spread across Europe. Such books only appeared in Russia at the second half of the eighteenth century. At that time, being aware of themerchants’ growing role within the State and society, the ...
Added: February 2, 2015
Platonova N., , in: Dictionnaire historique de la comptabilité publique : 1500-1850.: Rennes: Presses Universitaires de Rennes, 2010.
This book includes a number of articles on the history of accounting in Russia and France in the modern era. ...
Added: February 2, 2015
Rennes: Presses Universitaires de Rennes, 2010.
This book consists of the recent researches on the history of accounting in Europe from 1500 to the end of the XVIIIth century. ...
Added: February 2, 2015
Platonova N., , in: Histoire de la comptabilité publique (1500-1850).: Rennes: Presses Universitaires de Rennes, 2011. P. 245–260.
This paper is dedicated to the reform of public accounting carried out by the tsar Alexander II in Russia. ...
Added: October 25, 2014
Platonova N., , in: Mélanges en l’honneur de Yannick Lemarchand.: P.: L'Harmattan, 2013. Ch. 1 P. 69–89.
The present paper explores the emergence of the first commercial and accounting literature in Russia in eighteenth century. ...
Added: September 26, 2014
P.: L'Harmattan, 2013.
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 ...
Added: September 26, 2014