?
From Craft to Institution: Institutional Analysis and the Medieval Accounting History
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 and cultural factors which was significant to this process. Second we showed the institutionalization of accounting to be completed to the XIV century, when it became a system of codified technical standards, scholar discipline and professional field.
In book
Atlantis Press, 2016.
Shtefan M. A., Zamotaeva O. A., Zotova Y. et al., М.: Юрайт, 2025.
Настоящий курс раскрывает сущность и порядок формирования показателей бухгалтерской (финансовой) отчетности, а также сущность и назначение нефинансовой отчетности. В результате изучения можно узнать содержание бухгалтерского баланса, отчета о финансовых результатах, отчета об изменениях в капитале, отчета о движении денежных средств и пояснений к бухгалтерскому балансу и отчету о финансовых результатах, научиться использовать полученные знания в ...
Added: June 9, 2025
Аксенова Мария Дмитриевна, , in: Usable Pasts. Сборник материалов IV студенческой конференции НИУ ВШЭ – Санкт-Петербург, 26-27 апреля 2019 г.: Ivanovo: ЛИСТОС, 2020. P. 36–40.
This work is devoted to identify the percentage of loans in the structure of money that were at the disposal of Russian noblemen on the example of Count N.P. Panin in 1792–1800 and 1807–1820 and is based on the Count’s economic accounting materials. ...
Added: March 25, 2024
Черткова А. В., Финансы и кредит 2022 Т. 28 № 3(819) С. 557–571
Subject. This article explores the issues of reforming accounting and reporting in the public sector of Russia, statutory regulation, and systematization of current rules.
Objectives. The article aims to develop an up-to-date system of statutory regulation of accounting and reporting in the public sector of Russia.
Methods. For the study, I used a comparative analysis.
Results. Based on ...
Added: January 30, 2024
Ivanova M., Вестник Пермского университета. Серия: История 2024 Т. 64 № 1 С. 73–82
This paper addresses to multiple narratives about Smolensk province that appeared after the French invasion of Russia through the aspects of economic history. The purpose of the article is to identify the economic state of the Smolensk provinces and the image of the region after 1812. The author suggested that in the post-war 30 years ...
Added: September 15, 2023
Большаков А. В., Экономический анализ: теория и практика 2012 № 9
Изучение истории становления рынка корпоративного контроля США является важным направлением исследовательской работы в русле теории корпоративного управления и теории организации, поскольку позволяет понять генезис современных иерархических систем управления промышленными предприятиями. Концепция А. Чандлера представляет собой комплексную интерпретацию процессов эволюции американского корпоративного сектора. ...
Added: September 5, 2022
Kulinicheva E., Entreprises et histoire 2022 Vol. 106 No. 1 P. 58–75
This article focuses on the Sports Committee of the USSR and, in particular, highlights the role played by the Moscow-based House of Sportswear Prototypes (DMSO). This organization hired artists and fashion designers to develop prototypes that offered both aesthetic and functional innovations. Our research identifies three stages in the development of the Soviet sportswear industry ...
Added: June 16, 2022
Churyk N., Anna Vysotskaya, Kolk B. v., Journal of Accounting Education 2022 Vol. 58 Article 100771
In August of 2018, Anna Vysotskaya (NRU Higher School of Economics) approached me about creating a special issue related to the Future Directions in Accounting and Finance Education Conference in Moscow, Russia. I enthusiastically agreed. She then approached conference organizers Roman Buliga, Marina Sidorova and Margarita Melnik at the Financial University under the Government of Russian ...
Added: June 2, 2022
Elsevier, 2022.
In August of 2018, Anna Vysotskaya (NRU Higher School of Economics) approached me about creating a special issue related to the Future Directions in Accounting and Finance Education Conference in Moscow, Russia. I enthusiastically agreed. She then approached conference organizers Roman Buliga, Marina Sidorova and Margarita Melnik at the Financial University under the Government of Russian ...
Added: March 15, 2022
Yakovlev A. A., Общественные науки и современность 2020 № 2 С. 57–63
Abstract: On the base of research project “Non-standard institutions: conditions and tools of successful implementation of structural changes (political economy aspect)” and research seminar “Social orders: nature and dynamics” this paper discusses the strengths and weaknesses of limited access orders framework elaborated in late works of Douglass North. Opportunities for development of this theoretical approach ...
Added: February 18, 2022
Golovlev A., Russian History 2020 Vol. 47 No. 4 P. 333–361
The article examines the financial history of the Bolshoi within USSR’s mobilized wartime cultural industry as an example of a cultural institution highly placed in the Stalinist establishment and symbolic canon. It explores the income-outcome flows, personnel management, the impact of evacuation, notably on Bolshoi’s hard capital, and relations with supervising authorities. The theater’s perceived importance ...
Added: October 5, 2021
Shtefan M. A., Zamotaeva O. A., Maksimova N. V., М.: Юрайт, 2021.
Настоящий учебник раскрывает сущность и порядок формирования показателей бухгалтерской (финансовой) отчетности. В результате изучения можно узнать содержание бухгалтерского баланса, отчета о финансовых результатах, отчета об изменениях в капитале, отчета о движении денежных средств и пояснений к бухгалтерскому балансу и отчету о финансовых результатах, научиться использовать полученные знания в анализе финансово-хозяйственной деятельности и принятии управленческих решений. ...
Added: October 3, 2021
Ivanov A., Journal of Corporate Finance Research 2021 Vol. 15 No. 2 P. 55–65
Most post-socialist countries harmonize national accounting standards with IFRS. Many countries are also characterized by a simultaneous use of both national and international standards. The same goes for Russia. Deep reform of national standards has entered an active phase: annually, starting from 2018, several new standards harmonized with the international ones have been introduced. At ...
Added: September 30, 2021
Prados de la Escosura L., Vonyó T., Voskoboynikov I., Journal of Economic Surveys 2021 Vol. 35 No. 3 P. 655–669
The contributions to this Special Issue present the state of the art of growth accounting in economic history, exhibiting its strengths and weaknesses. Three set of articles compose the issue: comparative papers that discuss the challenges ahead, long-run perspectives on Britain since the Industrial Revolution, Japan, Italy and Spain from the late-19th century, and Latin America ...
Added: February 28, 2021
Изд-во СПбГПУ, 2020.
Сборник материалов издан по результатам IV Международного экономического симпозиума — 2020, организованного СанктПетербургским государственным университетом в июне 2020 г. Сборник материалов предназначен для студентов, бакалавриантов, магистрантов, аспирантов и преподавателей экономических специальностей вузов, научных и практических работников. ...
Added: January 26, 2021
Aleksandrova M., , in: Markets and their Actors in the Late Middle Ages.: Berlin: De Gruyter, 2021. P. 121–144.
This article compares widespread methodological approaches to the study of economic history in general, and markets, in particular. It suggests a method of studying economic history different from what is normally done in economic hisotry nowadays, when the whole field belongs to economists. This method implies using historical research tools as well as addressing to hermeneutics. ...
Added: November 30, 2020
Klimanov A., Потемкина М. Н., Новейшая история России 2020 Т. 10 № 3 С. 757–772
The article analyzes contemporary Russian historiography on the evacuation of industries during the Great Patriotic War. Particular attention is paid to digital data cited by researchers about the number of industrial enterprises from different economic sectors evacuated into the rear as one of the most important characteristics of the USSR military economy. The absence of ...
Added: November 1, 2020
Markina E., , in: The Third Millennium: Studies in Early Mesopotamia and Syria in Honor of Walter Sommerfeld and Manfred Krebernik.: Leiden: Brill, 2020. P. 452–458.
The author presents an attempt at linking the logogram mun.šà, which has so far been attested
only at Sargonic Gasur and has not received a convincing explanation, with another term, mu-ša-qum, found in a handful of Umm-al-Hafriyat documents recently published in CUSAS 27 and probably related to the Ebl. mu-ša-gu-um ‘established allowance’ (*mawtaqum < *wtq ‘to be firm, solid’). ...
Added: October 29, 2020
Высотская А. Б., Mathematics 2018 Vol. 6 No. 9 P. 3–27
The aim of this paper is to show the mathematicalbasis for a precise treatment of double-entry bookkeeping,which was first developed in the nineteenth century by SirWilliam Rowan Hamilton. This is done by using basic notions ofmatrix algebra founded on the idea of ordered pairs. We alsoreveal how complex numbers and rationals (fractions)developed in mainstream accounting ...
Added: October 9, 2020
Shtefan M. A., Zamotaeva O. A., Maksimova N. V. et al., М.: Юрайт, 2020.
Курс, подготовленный преподавателями Национального исследовательского университета «Высшая школа экономики» (Нижегородский филиал) в соответствии с международными стандартами аудита, можно назвать незаменимым инструментом при изучении и осуществлении аудиторской деятельности. Издание состоит из двух модулей. В нем изложена сущность аудиторской деятельности, рассмотрены методические аспекты осуществления аудиторских проверок и оказания сопутствующих аудиту услуг. В результате читатели получат знания о ...
Added: September 15, 2020
Shtefan M. A., Zamotaeva O. A., Maksimova N. V., М.: Юрайт, 2020.
В курсе рассматриваются сущность, содержание и основные методики аудита и сопутствующих аудиту услуг, типичные ошибки в бухгалтерском учете отдельных участков финансово-хозяйственной деятельности. Соответствует актуальным требованиям Федерального государственного образовательного стандарта высшего образования. Курс предназначен для обучения студентов образовательных учреждений высшего профессионального образования экономических и финансовых специальностей, рекомендуется также практикующим специалистам при подготовке к экзаменам в рамках ...
Added: September 14, 2020