Jahrbücher für Geschichte Osteuropas
Herausgegeben im Auftrag des Osteuropa-Instituts Regensburg
von Martin Schulze Wessel und Dietmar Neutatz
Band 58 (2010) H. 4, S. 592–592
Vladimir I. Ivanov Buchgalterskij učet v Rossii XVI–XVII vv.: Istoriko-istočnikovedčeskoe issledovanie monastyrskich prichodno-raschodnych knig [Buchhaltung in Russland, 16.–17. Jahrhundert. Eine historisch-quellenkundliche Untersuchung klösterlicher Haushaltsbücher]. Izdat. Dmitrij Bulanin S.-Peterburg 2005. 248 S., Abb. ISBN: 5-86007-465-4.
“Bukhgalterskii uchet v Rossii XVI–XVII vv.” uses a comparative approach – rare among studies of Russian monasticism – to the income books (prikhodnye knigi) and expenditure books (raskhodnye knigi) of large (Solovetskii), medium (Nikolo-Korel’skii) and small (Krestnyi Onezhskii) monasteries along the White Sea coast. This category of economic record books – only one of many types of monastery records – abounds in detail on finances, record-keeping, and administration. Perusing archive catalogs in addition to the books themselves, the author treads a difficult path among the many hundreds of disconnected books reflecting the activities of various treasuries and economic operations (sluzhby) such as salt works, fishing operations, and trading centers. Holding the largest collection, Solovki receives the greatest attention.
Ivanov determines that many prikhodo-raskhodnye knigi were never submitted to archives or were lost, resulting in unfortunate lacunae. In Chapters One and Two he differentiates among the operations of the three cloisters with detailed descriptions of the books and the manner by which rough drafts were converted into clean copies. Ivanov analyzes the contents of these records: income, production, outlays, and the roles of monastic officers. In Chapter Three he reconstructs Solovki’s budget for 1620/21 and then supplies appendices, including a 34-page appendix of Solovki’s prikhodo-raskhodnye knigi.
Ivanov’s task was not easy – the central treasury records were rarely linked to those of Solovki’s many sluzhby. Unable to acquire the books from all of Solovki’s production and trade sites for 1620–21, he elects to focus on its two main operations: the treasury on Solovki and the Vologda facility. Breaking down income and cost by types of activity, goods and materials, Ivanov uses tables to show that these two centers generated roughly 2 % of their income from “church-cultural” funds (e.g. commemorative prayers and feasts, or candle sales). Yet, he estimates that 28 % of the expenditures from these centers relate to the upkeep of the monastery’s religious life. Solovki invested wisely in its own ventures to serve that role: although only 56 % of expenditures from the treasury and Vologda supported trade and production, 86 % of income derived from those activities. Ivanov’s analysis of monastic income and outlay, although presented only in part, delivers an important contribution to understanding monastic economies and decision-making in the north.
Jennifer Spock, Richmond, KY
Zitierweise: Jennifer Spock über: Vladimir I. Ivanov Buchgalterskij učet v Rossii XVI–XVII vv.: Istoriko-istočnikovedčeskoe issledovanie monastyrskich prichodno-raschodnych knig [Buchhaltung in Russland, 16.–17. Jahrhundert. Eine historisch-quellenkundliche Untersuchung klösterlicher Haushaltsbücher]. Izdat. Dmitrij Bulanin S.-Peterburg 2005. ISBN: 5-86007-465-4, in: Jahrbücher für Geschichte Osteuropas. Neue Folge, 58 (2010) H. 4, S. 592–592: http://www.dokumente.ios-regensburg.de/JGO/Rez/Spock_Ivanov_Buchgalterskij_ucet.html (Datum des Seitenbesuchs)