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

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. Keywords-accounting in religious organizations; history of accounting of religious organizations; accounting of income and expenditure in religious organizations.