Account books of the Moscow Print Yard (1622-1700): the origins of cost accounting in Russia
This paper reports the results from the study of the account books (1622-1700) of the Moscow Print Yard, the largest Russian state manufactory in the 17th century. This case confirms the existence of sophisticated calculative techniques in pre-industrial societies and adds an argument in the debate...
| Main Authors: | , |
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| Format: | Article |
| Language: | deu |
| Published: |
Asociación Española de Contabilidad y Administración de Empresas (AECA)
2019-12-01
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| Series: | De Computis |
| Subjects: | |
| Online Access: | http://www.decomputis.org/ojs/index.php/decomputis/article/view/358 |