Historical Aspect of Development of Financial and Economic Relations in Religious Organizations of the Russian Orthodox Church

DOI

10.2991/assehr.k.200113.117How to use a DOI?

Keywords

accounting in religious organizations, history of accounting of religious organizations, accounting of income and expenditure in religious organizations

Abstract

The article presents a historical excursion in the development of financial and economic relations, namely the accounting aspect, in religious organizations of the Russian Orthodox Church (ROC). Accounting discipline in religious organizations has passed an evolutionary path of development, which is inextricably linked with the history of the Church itself. The account was adjusted to the realities of the historical period in which the Church existed and the needs of users in such information. The peculiarity of the accounting of religious organizations is strict subordination to religious canons, traditions and customs, theological approaches, which gives accounting procedures some archaic and backwardness, maximum simplification and underdevelopment of forms of accounting registers.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Anton Chepulianis
AU  - Anna Titova
PY  - 2020
DA  - 2020/01/16
TI  - Historical Aspect of Development of Financial and Economic Relations in Religious Organizations of the Russian Orthodox Church
BT  - Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019)
PB  - Atlantis Press
SP  - 563
EP  - 568
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200113.117
DO  - 10.2991/assehr.k.200113.117
ID  - Chepulianis2020
ER  -