The Genesis of the Private Financial Control in Ancient Russia
To search the roots of historical institutions in deep antiquity is a way which is completely justified and even necessary. However, it so happens that sometimes under new conditions even the most ancient phenomena undergo such strong transformations that their initial characteristics could not be f...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-06-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/260 |
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| author | A. E. Krioni |
| author_facet | A. E. Krioni |
| author_sort | A. E. Krioni |
| collection | DOAJ |
| description | To search the roots of historical institutions in deep antiquity is a way which is completely justified and even necessary. However, it so happens that sometimes under new conditions even the most ancient phenomena undergo such strong transformations that their initial characteristics could not be found by simple reading of historical documents of law. One of these phenomena, according to the author, seems to be the institute of the Old Russia’s private audit to be visibly found in the financial life of the Slavs after a deep examination of trade customs and traditions of making deals. Such acts as “Zaklich”, “The Commandment on Bargaining” in Oustav of the Grand Prince Jaroslav Vlademerich of Sudh, article 27 of the section “On Chelyadins” in Pravda Rouskaya and similar provisions included in the Code of Trade Law describe the procedure which makes us admit that private control in Ancient Russia existed. |
| format | Article |
| id | doaj-art-45cb0174db5345fa98ee31f710f21457 |
| institution | Kabale University |
| issn | 2408-9303 2619-130X |
| language | Russian |
| publishDate | 2019-06-01 |
| publisher | Government of Russian Federation, Financial University |
| record_format | Article |
| series | Учёт. Анализ. Аудит |
| spelling | doaj-art-45cb0174db5345fa98ee31f710f214572025-08-20T03:39:44ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2019-06-0163768310.26794/2408-9303-2019-6-3-76-83254The Genesis of the Private Financial Control in Ancient RussiaA. E. Krioni0Sole proprietorship “A. E. Krioni”To search the roots of historical institutions in deep antiquity is a way which is completely justified and even necessary. However, it so happens that sometimes under new conditions even the most ancient phenomena undergo such strong transformations that their initial characteristics could not be found by simple reading of historical documents of law. One of these phenomena, according to the author, seems to be the institute of the Old Russia’s private audit to be visibly found in the financial life of the Slavs after a deep examination of trade customs and traditions of making deals. Such acts as “Zaklich”, “The Commandment on Bargaining” in Oustav of the Grand Prince Jaroslav Vlademerich of Sudh, article 27 of the section “On Chelyadins” in Pravda Rouskaya and similar provisions included in the Code of Trade Law describe the procedure which makes us admit that private control in Ancient Russia existed.https://accounting.fa.ru/jour/article/view/260external auditingaccountingbusines |
| spellingShingle | A. E. Krioni The Genesis of the Private Financial Control in Ancient Russia Учёт. Анализ. Аудит external auditing accounting busines |
| title | The Genesis of the Private Financial Control in Ancient Russia |
| title_full | The Genesis of the Private Financial Control in Ancient Russia |
| title_fullStr | The Genesis of the Private Financial Control in Ancient Russia |
| title_full_unstemmed | The Genesis of the Private Financial Control in Ancient Russia |
| title_short | The Genesis of the Private Financial Control in Ancient Russia |
| title_sort | genesis of the private financial control in ancient russia |
| topic | external auditing accounting busines |
| url | https://accounting.fa.ru/jour/article/view/260 |
| work_keys_str_mv | AT aekrioni thegenesisoftheprivatefinancialcontrolinancientrussia AT aekrioni genesisoftheprivatefinancialcontrolinancientrussia |