Introduction. The studying of the I. T. Pososhkov theory began in the 30s of the XIX century. It was characterized by the specificity of the experience which had our country during this historical period and by the originality of approaches, which were used by the researchers of Pososhkov’s heritage. Theoretical analysis. The theoretical position of I. T. Pososhkov was formed by his close and meaningful dialogue with the representatives of the higher clergy and the political and economic elite of Russia during the reign of Peter The Great. The people, who communicated with the thinker, formed a priority understanding of spiritual and moral values in the process of socio-economic reformation in Russia at the beginning of the XVIII century. Results. The methodology of institutionalism and «real» political economy helps to reveal the role of the value aspects of the modernization of the economy in the socio-economic project of I. T. Pososhkov.