Accounting in the Russian public sector during the reign of Catherine II: history lessons

UDC 657

Authors

Sidorova M.I., Nazarov D.V.

Abstract

The XNUMXth century introduced the ideas of the Enlightenment into the life of European states, under the influence of which Catherine II began to carry out reforms in the Russian government. In search of increasing the efficiency of accounting for state revenues and expenditures in the palace economy, attempts were made to use the “double entry” method. Studying archival materials, the authors analyze the reasons for the appearance of innovation and the impossibility of its wide dissemination in state institutions of Russia.

Keywords

history of accounting, double entry, accounting in public institutions.