[Камерализм И Преобразования Петра I В Финансах И Учете]"> [Камерализм И Преобразования Петра I В Финансах И Учете]">
[go: up one dir, main page]
IDEAS home Printed from https://ideas.repec.org/a/rnp/ecopol/ep2305.html
   My bibliography  Save this article

Peter the Great’s Cameralism and Transformations in Finance and Accounting
[Камерализм И Преобразования Петра I В Финансах И Учете]

Author

Listed:
  • Lvova, Dina (Львова, Дина)

    (Saint Petersburg State University)

Abstract
The Admiralty Regulations of 1722 reformed the administration of the Russian naval fleet and laid the foundation for the system of state accounting. Tsar Peter the Great initiated those reforms in order to create a modern fleet and in so doing developed a new accounting system. The aim of this study is to evaluate the success of the reforms from the viewpoint of finance and accounting. This article’s analysis of the financial and accounting system of the navy indicates that Peter’s economic policy required the state to intervene directly in economic life and use redundant, granular controls for regulating all economic activities. The accounting model introduced by the Regulations is examined in reference to primary sources in order to determine to what extent the economic doctrine of cameralism was incorporated into the practice of public administration. The study also maintains that, within the context of cameralism, Peter’s reforms of public administration and finance were quite rational from an accounting standpoint. The study delves into the emergence and theoretical foundations of what is termed cameralistic accounting, one of the most widespread and influential accounting concepts of its era. Although this concept (also referred to as a model, theory or paradigm) was widely used toward the end of the eighteenth century and even now persists in the public sector, its development and theoretical basis remain poorly understood. The study shows how effective the budgeting efforts inherent in cameralism were in the Russian state administration of the Petrine era and describes the role accounting played in this process.

Suggested Citation

  • Lvova, Dina (Львова, Дина), 2023. "Peter the Great’s Cameralism and Transformations in Finance and Accounting [Камерализм И Преобразования Петра I В Финансах И Учете]," Ekonomicheskaya Politika / Economic Policy, Russian Presidential Academy of National Economy and Public Administration, vol. 1, pages 106-135, February.
    • Handle: RePEc:rnp:ecopol:ep2305
    as

    Download full text from publisher

    File URL: https://repec.ranepa.ru/rnp/ecopol/ep2305.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    cameralism; cameralistic accounting; Peter the Great; admiralty regulations; economic history; history of accounting.;
    All these keywords.

    JEL classification:

    • B11 - Schools of Economic Thought and Methodology - - History of Economic Thought through 1925 - - - Preclassical (Ancient, Medieval, Mercantilist, Physiocratic)
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rnp:ecopol:ep2305. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: RANEPA maintainer (email available below). General contact details of provider: https://edirc.repec.org/data/aneeeru.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.