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Peter the Great's government reforms and accounting practice in Russia

Author

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  • Natalia Victorovna Platonova

    (CRH (UMR 8558 CNRS / EHESS) - Centre de Recherches Historiques (CRH) _ Unité Mixte de Recherches (UMR 8558 CNRS / EHESS) - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique)

Abstract

The purpose of this contribution is to present an account of the development of accounting practice in Russia at the end of the seventeenth century and the beginning of the eighteenth century. The government reforms carried out by Peter the Great resulted in the implementation of new administrative structures that considerably improved the management of tsarist finances. The cameralist method of accounting was introduced in order to increase the control of public money. As a result, the position of the financial control institution was reinforced within the State. This study provides an investigation into the building process of the monarchical State and its financial system at this crucial period of Russian history.

Suggested Citation

  • Natalia Victorovna Platonova, 2009. "Peter the Great's government reforms and accounting practice in Russia," Post-Print halshs-00566459, HAL.
    • Handle: RePEc:hal:journl:halshs-00566459
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    Cited by:

    1. Maran, Laura & Bracci, Enrico & Funnell, Warwick, 2016. "Accounting and the management of power: Napoleon’s occupation of the commune of Ferrara (1796–1799)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 34(C), pages 60-78.
    2. Natalia Victorovna Platonova, 2009. "Les caravanes russes à Pékin au XVIIIe siècle. Aspects financiers et comptables d'un commerce entre les deux empires," Post-Print halshs-00565787, HAL.

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