search query: @indexterm EUROPE, WEST / total: 533
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| Author: | Motyka, W. |
| Title: | The impact of Western Europe on accounting development in Tsarist Russia prior to 1800. |
| Journal: | Abacus
1990 : VOL. 26:1, p. 36-62 |
| Index terms: | ACCOUNTING HISTORY USSR EUROPE, EAST EUROPE, WEST |
| Language: | eng |
| Abstract: | Analysis of the process of accounting in Russia prior to 1800 and subsequent development. Characteristics of the phases of development. Hansa connection: commerce and record-keeping prior to 1700. Peterhof Kontor. Evidence of record-keeping. Merchants. Bookkeeping. Commercial backwardness and the merchantry. Catherine II's initiatives. Accounting literature to 1800. Translations. Double-entry bookkeeping. Three Tables illustrate the study. |
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