全部 标题 作者
关键词 摘要

OALib Journal期刊
ISSN: 2333-9721
费用:99美元

查看量下载量

相关文章

更多...
-  2019 

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

DOI: 10.1177/1032373218814269

Keywords: accounting expertise,accounting history in Russia,Catherine II,Enlightenment,royal estate bookkeeping

Full-Text   Cite this paper   Add to My Lib

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

Full-Text

Contact Us

service@oalib.com

QQ:3279437679

WhatsApp +8615387084133