JOURNAL ARTICLE
The schoty (abacus) as the phenomenon of Russian accounting.
Published In: Accounting History, 2023, v. 28, n. 1. P. 90 1 of 3
Database: Business Source Ultimate 2 of 3
Authored By: Sokolov, Viatcheslav; Karelskaia, Svetlana; Zuga, Ekaterina 3 of 3
Abstract
This article focuses on the Russian abacus, known as the schoty (счёты), examining its unique design, historical development, and significant role in Russian accounting, business, and culture from the sixteenth through the twentieth centuries. The schoty, distinct from Eastern abaci like the Chinese Suanpan and Japanese Soroban, was integral to arithmetic calculations, education, and bookkeeping, especially among merchants and accountants, facilitating the growth of capitalism in Russia. Using a multidisciplinary approach grounded in the Annales School methodology, the study highlights the schoty’s social and economic impact, its depiction in Russian literature and art, and its persistence as a practical tool well into the late twentieth century. The article also addresses misconceptions about the schoty’s origins, affirming its authentic Russian development linked to the decimal monetary system.
Additional Information
- Source:Accounting History. 2023/02, Vol. 28, Issue 1, p90
- Document Type:Article
- Subject Area:Mathematics
- Publication Date:2023
- ISSN:1032-3732
- DOI:10.1177/10323732221132005
- Accession Number:162054929
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