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

Dina A. Lvova

doi:10.26784/issn.1886-1881.19.2.7555

Autores/as

Dina A. Lvova Saint Petersburg State University https://orcid.org/0000-0003-0442-986X

DOI:

https://doi.org/10.26784/issn.1886-1881.19.2.7555

Palabras clave:

mercantilism, cameralism, reforms of Peter the Great, economic history, naval history, history of accounting

Resumen

In the 18th century, the doctrine of mercantilism-cameralism penetrated Russia and became the basis for the concept of state accounting, which was implemented in the Admiralty Regulation (1722), the first Russian accounting law. The Admiralty Regulation is a unique testimony to the earliest experience of the adoption of economic ideology and Western accounting style in Russia. It brought to Russian accounting an understanding of the importance of accounting procedures, budgeting and state control. The aim of this study is to show how the economic doctrine of the time influenced accounting, while also investigating whether accounting can serve as a gauge of the success of the doctrine and reform in general. Another research question is what it means for Russian accounting that the first accounting rules were developed for military purposes.

Descargas

Los datos de descargas todavía no están disponibles.

Citas

Anisimov, E.V. (1993): The Reforms of Peter the Great: Progress through Coercion in Russia; Translated with an Introduction by John T. Alexander, Armonk, N.Y: M.E. Sharpe.

Artamonov, D.S. & Sonina, E.S. (2021): “The Image of Peter I and His Time in Board and Computer Games”, RSUH/RGGU Bulletin. “Literary Theory. Linguistics. Cultural Studies”, 9(2): 252-276. Артамонов Д.С., Сонина Е.С. Образ Петра I и его эпохи в настольных и компьютерных играх. Вестник РГГУ. Серия «Литературоведение. Языкознание. Культурология», 9(2), c. 252–276. https://doi.org/10.28995/2686-7249-2021-9-252-276

Belyaev, I.D. (1846): About the Russian Army During the Reign of Mikhail Fedorovich and After Him, Before the Transformations Made by Peter the Great, Moscow: University Publishing House. Беляев И.Д. О русском войске в царствование Михаила Федоровича и после его, до преобразований, сделанных Петром Великим. Москва: Университетская типография.

Berendts, E.A. (1895): A Few Words About the "Collegia" of Peter the Great: Speech by Ordinary Professor E. Berendts at the Annual Meeting of the Demidov Law Lyceum on 30 August 1895, Yaroslavl: Tipo-Litografia E.G. Falk Берендтс Э.Н. Несколько слов о "Коллегиях" Петра Великого: Речь, произнес. на годич. акте Демидов. юрид. лицея 30 авг. 1895 г. орд. проф. Э. Берендтсом. Ярославль: Типо-лит. Э.Г. Фальк.

Berendts, E.N. (1913): On the Past and Present of the Russian Administration (Note, Compiled in December 1903), Saint-Petersburg: Type. M.M. Stasyulevich. Берендтс Э.Н. О прошлом и настоящем русской администрации: (Записка, сост. в дек. 1903 г.) Санкт-Петербург: Тип. М.М. Стасюлевича.

Bogoslovsky, M. (1902): Regional Reform of Peter the Great. 1719-1727, Moscow: University Printing House. Богословский М.М. Областная реформа Петра Великого: провинция 1719-27 гг. Москва: Университетская типография.

Brickner, A.G. (1879): “Materials for source study of the history of Peter the Great”, Journal of the Ministry of Public Education, August, 272-285. Брикнер А.Г. Материалы для источниковедения истории Петра Великого. Журнал Министерства народного просвещения, август, с. 272-285.

Brickner, A.G. (1878): Ivan Pososhkov. Part 1. Pososhkov as an Economist, Saint- Petersburg: Type. Imp. Acad. sciences. Брикнер А.Г. Иван Посошков: Посошков как экономист. Санкт-Петербург: тип. Имп. Акад. наук.

Cameral sciences (1895): Encyclopedic Dictionary of F.A. Brockhaus and I.A. Efron: in 86 volumes (82 volumes and 4 additional), vol.14, Saint-Petersburg: Semenovskaya Tipo lithograph by I. A. Efron. Энциклопедический словарь Брокгауза и Ефрона: Том 14. Санкт-Петербург: Семеновская Типо-Литография И. А. Ефрона.

Cobbin, P.E. & Burrows, G.H. (2010): “The British Navy’s 1888 budgetary reforms”, Accounting History, 15, 153-172. https://doi.org/10.1177/1032373209359321

Chaadaev, P.Ja. (1906): “The apology of the madman”, Questions of Philosophy and Psychology 4(84). Чаадаев П.Я. Апология сумасшедшего. Вопросы философии и психологии.

Charter on the Naval Forces and their Arsenals. Louis the fourth for ten king of France and Navarre (1715): Printed by the order of the Imperial Majesty, Saint-Petersburg. Устав о воисках морских, и о их арсеналах. Людовика Четвертаго надесять короля французского и наварскаго. Напечатася повелением царскаго величества. В Санктъпитербурхе, 26 нояб. 1715.

Chatfield, M. (1996): “Mercantilism,” in The History of Accounting: An International Encyclopedia, ed. M. Chatfield and R. Vangermeersch, New York: Garland Publishing.

Kahan, A. (1965): Continuity in Economic Activity and Policy during the Post-Petrine Period in Russia. The Journal of Economic History, 25(1), 61-85.

Fontenelle (1792) Eloge du Czar Pierre Ier, Oeuvres, Paris: Jean-Frangois Bastien et Jean Serviere.

French Commercial Code (2008): “Foreword, trans. with French, supplement, dictionary- reference book and comments by V.N. Zakhvataev”, Moscow: Walters Kluver. Коммерческий кодекс Франции : в 2 т. Пер. с франц., предисловие, дополнение В.Н. Захватаев. Москва: Волтерс Клувер.

Funnell, W.N. (2006): “National efficiency, military accounting and the business of war”, Critical Perspectives on Accounting, vol. 17(6), 719-51. https://doi.org/10.1016/j.cpa.2004.11.008

Funnell, W.N. (2011): “Social reform, military accounting and the pursuit of economy during the liberal apotheosis, 1906-1912”, Accounting, Business & Financial History, 21(1), 69-93. https://doi.org/10.1080/21552851.2011.548549

Galagan, A.M. (1927): Accounting in Its Historical Development, Moscow-Leningrad: State Publishing House. Галаган А.М. Счетоводство в его историческом развитии. Москва-Ленинград: Гос. изд-во.

Goltsev, V.A. (1878): State economy in France in the 17th Century. Historical sketch, Moscow: Type. K. Indriha. Гольцев В.А. Государственное хозяйство во Франции XVII века. Москва : тип. К. Индриха.

Hicks, J. (1974): “Capital controversies: Ancient and modern”, The American Economic Review, 1974, 64(2), 307-316.

Hicks, J. (1969): A Theory of Economic History, Oxford: Clarendon Press.

Hughes, L. (2002): Peter the Great: A Biography, Yale University Press.

Khitrovo, V.N. (1860): Accounting as Applied to Government Turnover. Saint-Petersburg: Type. Mor. m-va. Хитрово В.Н. Бухгалтерия в применении к государственным оборотам. Санкт-Петербург : тип. Мор. м-ва.

Kliuchevsky, V.O. (1926): A History of Russia. Vol. 4 of A History of Russia of V.O. Kliuchevsky. Translated by C.J. Hogarth, London: JM Dent and Sons Ltd; New York: EP Dutton and Co.

Klyuchevsky, V. (1937): Russian History Course, part IV, Moscow: Socekgiz. Ключевский В.О. Курс русской истории Москва: Соцэкгиз.

Kranichfeld, A.I. (1845): A Look at the Financial System and financial institutions of Peter the Great, Saint-Petersburg. Кранихфельд А.И. Взгляд на финансовую систему и финансовые учреждения Петра Великого. [Санкт-Петербург].

Kuter, M.I., Gurskaya, M.M., & Kuznetsov, A.V. (2019): “Alexander Galagan: Russian titan of the Enlightenment in the history of accounting”, Accounting History, 24(2), 293–316. https://doi.org/10.1177/1032373218761129

Kuter, M.I. & Sokolov, V.Y. (2012): “Russia”, A global history of accounting, financial reporting and public policy. Eurasia, the Middle East and Africa. Edited by Gary Previts, Peter Walton, Peter Wolnizer, Bingley: Emerald Group.

Legay, M.-L. (2009): “The beginnings of public management: Administrative science and political choices in the eighteenth century in France, Austria, and the Austrian Netherlands”, The Journal of Modern History, 81(2), 253-293. https://doi.org/10.1086/598924

Legay, M.-L. (2010): “La science des comptes dans les monarchies française et autrichienne au XVIIIe siècle”, Histoire & Mesure, XXV-1, 231-260. https://doi.org/10.4000/histoiremesure.3923

Lemarchand, Y. (1999): “Introducing double-entry bookkeeping in public finance: A French experiment at the beginning of the 18th century”, Accounting, Business & Financial History, 9(2), 225−54. https://doi.org/10.1080/095852099330313

Leshkov, V.N. (1872): “Peter the Great in his decrees on the people's industry”, Legal Bulletin, 10-12: 8-20. Лешков В.Н. Петр Великий в его указах о народной промышленности. Юридический вестник. 1872, т. 10-12, с. 8-20.

Littleton, A.C. (1966): Accounting Evolution to 1900. New York: Russell and Russell.

M. Rothschild's Commercial Encyclopaedia (1901): Ed. S.S. Grigorieva: in 2 volumes, vol. 1, Saint-Petersburg. Коммерческая энциклопедия М. Ротшильда. Санкт-Петербург.

Mazdorov, V.A. (1972): The History of the Development of Accounting in the USSR (1917- 1972), Moscow: Finance. Маздоров В.А. История развития бухгалтерского учета в СССР. (1917-1972 гг.). Москва: Финансы.

Materials for the history of the Russian fleet (1867), Saint-Petersburg: In the printing house of the Marine Ministry. Материалы для истории русского флота. Санкт-Петербург: тип. Мор. м-ва.

Mattessich, R. (2007): Two Hundred Years of Accounting Research (1st ed.), Routledge. https://doi.org/10.4324/9780203939857

Milyukov, P.N. (1905) The State Economy of Russia in the First Quarter of the 18th Century and the Reform of Peter the Great. Ed. 2nd, Saint-Petersburg: Type. M.M. Stasyulevich. Милюков П.Н. Государственное хозяйство России в первой четверти XVIII столетия и реформа Петра Великого. 2-е изд. Санкт-Петербург: тип. М.М. Стасюлевича.

Oberbrinkmann, F. (2003): Modern Understanding of the Balance Sheet [Statische und Dynamische Interpretation der Handelsbilanz]: Translation From German Under the Edition of prof. Ya.V. Sokolov, Moscow: Finance and Statistics.

Pavlenko, N.I. (1973): “Peter the 1st (To the study of socio-political views)”, In the book: Russia during the reforms of Peter I, Moscow: Science. Павленко Н.И. Петр I (к изучению социально-политических взглядов). Россия в период реформ Петра I. Москва: Наука.

Peterson, C. (1979): Peter the Great’s Administrative and Judicial Reforms: Swedish Antecedents and the Process of Reception, Stockholm: Nordiska Bokhandeln.

Platonova, N.V. (2009): “Peter the Great’s government reforms and accounting practice in Russia”, Accounting History, 14(4), 437–464. https://doi.org/10.1177/1032373209342476

Platonova, N.V. (2017): “Accounting and the reforms of government in eighteenth-century Russia”, Jahrbücher für Geschichte Osteuropas, 65(2), 200-238. https://doi.org/10.25162/jgo-2017-0009

Plotnikov, I.S. (1935): “Mercantilism and its decay”, in the book: Mercantilism: [Collection], Ed. and with entry article by I.S. Plotnikov, [Leningrad]: Sotsekgiz. Плотников И.С. Меркантилизм и его разложение. Меркантилизм: [Сборник] / Под ред. и со вступ. статьей И.С. Плотникова. [Ленинград]: Соцэкгиз. Ленингр. отд-ние.

Pogodin, M.P. (1846): “Peter the Grea”, in the book: Historical and Critical Sections, vol. 1, Moscow. Погодин М. П. Петр Великий. В кн.: Историко-критические отрывки, т. 1. Москва.

Regulations of the Most Pious Sovereign Peter the Great, Father of the Fatherland, Emperor and Autocrat of All Russia, On the Administration of the Admiralty and the Shipyard and on the positions of the Admiralty Collegium and other all ranks under the Admiralty acquired (1764), Saint-Petersburg: Type. Marine Gentry Cadet Corps. Регламент благочестивейшаго государя Петра Великаго отца отечества императора и самодержца всероссийскаго о управлении Адмиралтейства и Верфи и о должностях Коллегии адмиралтейской и прочих всех чинов при Адмиралтействе обретающихся. Санктпетербург : [Тип. Мор. шляхет. кадет. корпуса].

Sakovich, V.A. (1896-1897): State Control in Russia, Its History and Modern Structure in Connection With the Statement of the Budget System, Cash Order and the Structure of State Reporting. Part 1, Saint-Petersburg: Typo-lithography Berman and Rabinovich. Сакович В.А. Государственный контроль в России, его история и современное устройство в связи с изложением сметной системы, кассового порядка и устройства государственной отчетности Ч. 1. Санкт-Петербург : типо-лит. Берман и Рабинович.

Shamshin, A.I. (1866): On Bookkeeping as Applied to Government Administration, Saint- Petersburg: type. E. Arngold. Шамшин А.И. О счетоводстве в применении к государственным управлениям. Санкт-Петербург: тип. Э. Арнгольда.

Shirokiy, V.F. (1940): Balance-Sheet Statement in the Legislation, Literature and Accounting Practice of Russia in the 18th Century, Saint-Petersburg: dissertation, as a manuscript. Широкий В.Ф. Историко-экономическое исследование материалов хозяйственного учета в России XVIII в. Санкт-Петербург: на правах рукописи.

Sidorova, M., Nazarov, D. & Vakhrushina, M. (2019): “The Enlightenment as determinant of accounting change: The case of royal estate bookkeeping during the reign of Catherine II”, Accounting History, 24(2), 185–211. https://doi.org/10.1177/1032373218814269

Small, A.W. (1909): The Cameralists: The Pioneers of German Social Polity, Chicago: The University of Chicago Press.

Sokolov, V., Karelskaia, S. & Zuga, E. (2019): “Accounting in state-owned companies operated for the production and sale of alcohol in Russia in the fifteenth-seventeenth centuries”, Accounting History, 24(3), 425–443. https://doi.org/10.1177/1032373219846663

Sokolov, Ya.V. (1996): Accounting: From the Beginnings to the Present Day, Moscow: Audit, UNITY. Соколов Я.В. Бухгалтерский учет: от истоков до наших дней. Москва: Аудит, ЮНИТИ.

Soloviev, S.M. (1997): Works in 18 Volumes. Book. VIII. T.15-16. History of Russia Since Ancient Times, Moscow: Voice. Соловьев С.М. Сочинения в 18 томах. Книга VIII. Т. 15-16. История России с древнейших времён. Москва: Голос.

Soloviev, S.M. (1998): Works in 18 Volumes. Book. IX. T.17-18. History of Russia Since Ancient Times, Moscow: Voice. Соловьев С.М. Сочинения в 18 томах. Книга IX. Т. 17-18. История России с древнейших времён. Москва: Голос.

Sombart W. (2008) Collected works: in 3 volumes. Vol. III. Research on the history of the development of modern capitalism. Book 3. War and Capitalism [Krieg und kapitalismus]. Saint-Petersburg: ‘Vladimir Dal’.

Tsvetaev D. (1896) Foundation of the Russian fleet. Historical sketch. Russian Antiquity, vol. 87 (7), 99-112. Цветаев Д. Основание русского флота. Исторический очерк. Русская старина, 87(7), с. 99-112.

Wakefield A. (2009) The Disordered Police State: German Cameralism as Science and Practice. London & Chicago: The University of Chicago Press. https://doi.org/10.7208/chicago/9780226870229.001.0001

Voskresensky N.A. (1945) Peter the Great as a legislator. Study of the legislative process in Russia in the era of reforms in the first quarter of the 18th century. 1945 Final edition. Autograph. OR RNB. Fund. 1003. No. 14. (In Russian)

Voskresensky N.A. (2017) Peter the Great as Lawmaker. The Investigation of the Lawmaking Process in Russia in the Epoch of the Reforms of the First Quarter of the Eighteenth Century. Ed. by D.O. Serov. Moscow: Novoe literaturnoe obozrenie. Воскресенский Н.А. Петр Великий как законодатель. Исследование законодательного процесса в России в эпоху реформ первой четверти XVIII века. Под ред. Д. О. Серова. Москва: Новое литературное обозрение.

Zhuravsky D.P. (1859) Statistical Survey of Military Expenditures from 1711 to 1825. Saint-Petersburg: Karl Wolfe Publishing House. Журавский Д.П. Статистическое обозрение расходов на военные потребности 1711-1825. СПб.: тип. Карла Вульфа.