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...

Full description

Saved in:
Bibliographic Details
Main Author: A. E. Krioni
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2019-06-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/260
Tags: Add Tag
No Tags, Be the first to tag this record!
_version_ 1849395143801569280
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undergo such strong transformations that their initial characteristics could not be found by simple reading of historical documents of law.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