Advances in Social Science, Education and Humanities Research, volume 392 Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019) Historical Aspect of Development of Financial and Economic Relations in Religious Organizations of the Russian Orthodox Church Anton Chepulianis Anna Titova Department of Accounting and Audit Department of Accounting and Audit Ural State University of Economics Ural State University of Economics Ekaterinburg, Russia Ekaterinburg, Russia
[email protected] [email protected] Abstract—The article presents a historical excursion in the increase in additional income of religious organizations. The development of financial and economic relations, namely the expansion of the economic sphere had a significant impact accounting aspect, in religious organizations of the Russian on the development of economic accounting in religious Orthodox Church (ROC). Accounting discipline in religious organizations of that period. There are additional forms of organizations has passed an evolutionary path of development, accounting registers, accounting journals. which is inextricably linked with the history of the Church itself. The account was adjusted to the realities of the historical 3 stage (XVIII century-beginning of XX century). In this period in which the Church existed and the needs of users in period, the conduct of church affairs in the Russian Orthodox such information. The peculiarity of the accounting of religious Church devolved to the Holy Governing Synod, which was organizations is strict subordination to religious canons, the main state organ of church-administrative power in the traditions and customs, theological approaches, which gives Russian Empire and replaced the Patriarch in the field of accounting procedures some archaic and backwardness, general church functions and external relations.