The Enlightenment as determinant of accounting change: The case of royal estate bookkeeping during the reign of Catherine II

Abstract

Foucault studied the change in the governmental practices of European countries under the influence of Enlightenment. The transition from intuitive actions of power to the rational ways of governing developed the need for experts as a group of people with professional knowledge. Our article focuses on experts as the key element of this concept. The article argues that the symmetry between governmental needs and the experts’ qualifications is the crucial factor in the application of new accounting techniques. We investigate an attempt to introduce an accounting innovation in the royal estate during the reign of Russian Empress Catherine II. The failure of this innovation can be attributed to the lack of skilled experts in public sector accounting. The authors came to this conclusion through analysis of the archival sources, including the account books of the Moscow Palace Office, which has not been widely academically discussed from that point of view before.

Mercantilism and cameralism in the reforms of Peter The Great through the lens of naval finance and accounting (1681-1725)

“…Peter attached great importance to well-organised accounting and strengthened its status in Russian society by following the best examples. Admiralty accounting was also introduced in other state institutions (e.g., the Berg Collegia) and in local authorities (Sidorova, Nazarov & Vakhrushina 2019). Regular accounting became an integral part of public administration in state and private enterprises, where Peter's supporter Tatishchev enforced the relevant provisions of the Admiralty Regulation.…”

The schoty (abacus) as the phenomenon of Russian accounting

“…Accounting history in Russia represents a gap in this knowledge. Certain issues of theoretical research (Kuter et al, 2019;Kuter and Sokolov, 2012;Lvova and Lvova, 2018) and the development of the profession (Sidorova et al, 2019;Sokolov, 2015) are covered in the literature. Nonetheless, knowledge around the use of accounting records in business history in Russian firms remains terra incognita.…”

Mudança na contabilidade da Universidade de Coimbra (1772) no tempo das reformas ilustradas

“…68-9, 143), esclarece que a partida dobrada foi implementada no Tesouro Real espanhol, em 1592, como sistema complementar ao método de carga e descarga. O mesmo sucedeu na Casa da Contratação das Índias de Sevilha, em meados do século XVII (Donoso Anes, 2002, p. 87).5 Ver o caso da contabilidade produzida durante o reinado de Catarina II, emSidorova et al (2019).6 No entanto, existem estudos que apontam a existência de arca de depósitos(ver, por exemplo, Hernández Borreguero, 2011, p. 107; Ferreira, 2020, p. 64).7 Ver a investigação sobre a contabilidade praticada na Universidade de Salamanca nos séculos XVIII e XIX, emFerreira (2020).…”