La codification du droit et la comptabilité publique en Russie impériale: le « Recueil des règlements comptables » de 1848

Natalia Victorovna Platonova ()
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Natalia Victorovna Platonova: IRHiS - Institut de Recherches Historiques du Septentrion (IRHiS) - UMR 8529 - Université de Lille - CNRS - Centre National de la Recherche Scientifique

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Abstract: During the reign of Nicholas I, the codification of the Russian law, that has been carried out by the count M. M. Speranskij, gave rise to the first systematization of the existing accounting legislation. In 1848, the enactment of the "Book of the accounting laws" became a major event in the accounting history in Imperial Russia. It comprehensively describes and codifies the framework of accounting principles, forms and procedures for the tsarist finances. By analyzing the content and the circumstances in which this important act was made, this paper aims to understand the interaction between accounting and law in historical perspective. This study takes place in the area of research which concerns the elaborating process of accounting norms and its role in various organizations and geographical and historical contexts.

Keywords: accounting history; public accounting; codification of law; accounting normalization; Russia; histoire de la comptabilité; comptabilité publique; codification du droit; normes comptables; Russie (search for similar items in EconPapers)
Date: 2010-03-25
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00487508
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Published in 15èmes Journées d'histoire de la comptabilité et du management - « La structuration de l'économie et de la société par les dispositifs de gestion »., Mar 2010, Paris, Université Paris-Dauphine, France. p. 1-14

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