Accounting in state-owned companies operated for the production and sale of alcohol in Russia in the fifteenth-seventeenth centuries

@article{Sokolov2019AccountingIS,
  title={Accounting in state-owned companies operated for the production and sale of alcohol in Russia in the fifteenth-seventeenth centuries},
  author={Viatcheslav I. Sokolov and Svetlana Karelskaia and Ekaterina Zuga},
  journal={Accounting History},
  year={2019},
  volume={24},
  pages={425 - 443}
}
The purpose of this study is to research the accounting method used in state-owned companies operated for alcohol production and sale in Russia in the fifteenth–seventeenth centuries. Such an accounting method was distinguished by a variety of registers and entries according to a single-entry bookkeeping system. By the seventeenth century, this method had provided a framework for the emergence of a complex accounting system based on the principles of cameral accounting. This study presents the… 

Figures and Tables from this paper

Accounting history publications 2019
Listed below are 2019 publications, in English, within the general area of accounting history. The definition of what constitutes an accounting history article is not always a straightforward matter,
Accounting for and accounts of death: Past, present and future possibilities
Despite being an inevitable consequence of living, accounting for and accounts of death are under-researched in the accounting history literature. In this article, we review this literature and find
Accounting and governance in diverse settings – an introduction
It is a pleasure to present this Special Issue of Accounting History on the theme ‘Accounting and governance in diverse settings’ and to have been afforded the opportunity to be the guest editors of

References

SHOWING 1-10 OF 52 REFERENCES
Peter the Great’s government reforms and accounting practice in Russia
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
The Genesis of Double Entry Bookkeeping
The emergence of double entry bookkeeping marked the shift in bookkeeping from a mechanical task to a skilled craft, and represented the beginnings of the accounting profession. This study seeks to
Cost Accounting in Early Regulated Markets: The Case of the Royal Soap Factory of Seville (1525-1692)
(WP 16/03 Clave pdf) Regulated markets and state-owned monopolies characterized the economies of many Southern European territories around the end of the Middle Ages and during the Renaissance.
The Drive for Quality - the Impact on Accounting in the Wine Industry
There is a substancial literature on the accounting procedures needed to track down the costs of quality control and quality failure. In a drive for improved quality the changes in the process of
A special accounting treatment for regulated industries? The case of the port wine industry
Abstract Some industries face difficulties fitting in with the traditional accounting framework. This is the case of the port wine industry, which is characterised by its high quality product and
A special accounting treatment for regulated industries? The case of the port wine industry
Some industries face difficulties fitting in with the traditional accounting framework. This is the case of the port wine industry, which is characterised by its high quality product and long-lived
State monopolies and alcoholic beverage consumption
Fifteen states have state monopolies to regulate the retail distribution of distilled spirits or wine. One objective of state ownership is the reduction of consumption. However, previous research
The impact of British colonial rule on the Malaysian income tax system
Malaysia has a long history of colonisation by Europeans dating back to 1511, though this article focuses mainly on the colonisation by Britain from 1786 to 1957. It was during this era of British
Information, quality and legal rules: Wine adulteration in nineteenth century France
Nowadays global concerns are tightly linked to the way wine production and labelling have been regulated in France. This paper aims to provide an historical explanation of this peculiar regulation of
...
...