TY  - JOUR
TT  - The Development of Accounting htought During the Soviet Union 1917-1953
AU  - Güvemli, Batuhan
PY  - 2010
DA  - October
JF  - Muhasebe ve Finansman Dergisi
PB  - Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
WT  - DergiPark
SN  - 2146-3042
SP  - 241
EP  - 252
IS  - 48
KW  - Çift yanlı kayıt yöntemi
KW  - sosyalist düzen
KW  - muhasebe kültürü
N2  - The expression “socialism is accounting” belongs to Lenin. It has been understood that before the October Revolution (1917), Lenin was involved in the preparation and development of plans for finding ways to benefit from accounting and for using the double entry accounting system in the stages of moving towards the socialist order. Before that, the double entry accounting system had already been used in Russia. In the post revolutionary period, the basics of accounting had first to be determined. These efforts are the story of handling different aspects of the double entry accounting system and continued until the death of Stalin in 1953. This study aims to reveal the initial developments within the accounting thought of the socialist order. The changes that this system wanted to make within the double entry accounting system are important not only from the perspective of accounting history but also within the history of the double entry accounting system. Developments in the accounting profession under socialism form an interesting phase in the history of the double entry accounting system
UR  - https://dergipark.org.tr/en/pub/mufad/article/396028
L1  - https://dergipark.org.tr/en/download/article-file/426865
ER  -