The Role of Professional Accounting Societies in the Development of Accounting in Russia from a Historical Perspective

Year 2018, Issue: 15, 189 - 210, 01.07.2018

İrina Mukhanova

Abstract

The article is devoted to the study of the role of accounting societies in the historical processes of formation and development of accounting in Russia. The author identifies three the most productive periods in the activities of professional accounting societies in Russia: “pre-revolutionary period”, “post-revolutionary period” and “perestroika period”. It is shown that the main feature that characterizes the operations of professional accounting societies in Russia in the 20th century is the lack of opportunity to continue their scholarly and educational activities for a significant period of time due to political shocks in the Russian history.

Keywords

the Russian economy, accounting in Russia, professional societies, historical periods, societies’ development features

References

• Belmer F. (1899) Elementary course of commercial arithmetic and double bookkeeping. [(Бельмер Ф. Элементарный курс коммерческой арифметики и двойной бухгалтерии)]. Moscow: Typo-lithography “Vladimir Chicherin in Moscow”.
• Ezersky F. (1876) Conversations of the trading and accounting world. Digest of articles. [(Езерский Ф.В. Беседы торгового и счетоводного мира. Сборник статей)]. St.Petersburg: Printing house of G. Schroeder.
• Ezersky F. (1902) Simple, double, English and other old accounting systems. Full visual practice in 2 arches: the right and the concealed. [(Езерский Ф.В. Простая, двойная, английская и другие старые системы счетоводства Полная наглядная практикав 2-х сводах: верном и утаечном)]. St. Petersburg: Printing house of the Ministry of Railways.
• Galagan A. (1927) Basic principles of accounting. Consecutive course. Edition of the editorial and publishing department of the Association of Accounting Workers. [(Галаган А.М. Основные принципы счетоведения. Конспективный курс. Издание редакционно-издательского отдела Объединения работников учета)]. Moscow: International printing house “Mospoligraf”.
• Gulyaev A. (1915) Accountants’ organizations in Russia. Commercial Education. (8), pp. 297-315. [(Гуляев А.И. Организации бухгалтеров в России / Коммерческое образование)].
• Karelskaia S., Sokolov V. (2012) Leningrad Accountant’s Club. 13th World Congress of Accounting Historians. July 17-19, 2012 – New Castle – England. Congress Proceedings. VII. pp. 1-48.
• Karelskaia S., Sokolov V., Zuga E. (2016) Development of the Accounting Profession Illustrated by the History of Russian Accounting Societies. Proceedings of 2016 International Conference on Accounting, Auditing, and Taxation (ICAAT 2016), pp. 190-200.
• Kovalev V., Lvova D. (2016) To the history of the Leningrad club of accountants. Essays on the theory and history of accounting.[(К истории Ленинградского клуба бухгалтеров / Очерки по теории и истории бухгалтерского учета / под ред. В.В. Ковалева и Д.А. Львовой)]. Moscow, Prospect.
• Lvova D. (2005) Professional Unification of Accountants: A History of the Founding and Activity. [(Львова Д. А. Профессиональные объединения бухгалтеров: история создания и деятельности)]. Moscow: The Institute of Professional Accountants in Russia: Informational agency IPBR-BINFA.
• Lvova D. (2006) Professional Unifications of Russian Accountants in the 19 - early 20th century. Finance and Business. (1), pp. 139-157. [(Львова Д. А.Профессиональные объединения бухгалтеров России в XIX – начале XX века /Финансы и бизнес)].
• Mazdorov V. (1972) History of the development of accounting in the USSR (1917-1972)[(Маздоров В.А. История развития бухгалтерского учета в СССР (1917-1972 гг.)]. Мoscow, “Finance”.
• Mudrov E. (1846) Accounts for all kinds of trade [(Мудров Э. А. Счетоводство для всех родов торговли)]. St. Petersburg: Printing house of Foreign Trade Department.
• Sivers E. (1913) Trade accounting and communication with banks. [(Сиверс Е.Е. Торговое счетоводство и сношения с банками)]. St. Petersburg, Typo-lithography of A. Wineke.
• Sokolov V. (2003) Professional Accounting Societies of St. Petersburg. Accounting in St. Petersburg, 1703–2003, St. Petersburg: pp.136–160. [(Соколов В.Я. Профессиональные общества бухгалтеров Санкт- Петербурга. / Бухгалтерский учет в Санкт-Петербурге, 1703-2003. С. 313-325)].
• Sokolov V. (2015) A history of professional accounting societies in St. Petersburg. Accounting History, Vol. 20(3), рp. 375– 395.
• Sokolov V. (2013) The history of the first professional society of Russian accounting. III International Conference on Luca Pacioli in Accounting History. III Balkans and Middle East Countries Conference on Accounting and Accounting History, June 19 - 22, 2013. Istanbul. Turkey. Conference Proceedings Vol I, pp. 1677-1705.
• Sokolov, V., Karelskaya, S. (2014). The First Attempt to Create a Professional Accountants’Organization in Russia. In: International Conference on Accounting, Auditing, and Taxation (ICAAT 2014), pp. 304–315.
• Sokolov, Y.V. (1991). An outline of the history of accounting. [(Соколов Я. В. Очерки по истории бухгалтерского учета.)]. Moscow: Finance and Statistics.
• Sokolov Y.V., Sokolov V.Y. (2004) History of Accounting. [(Соколов Я. В., Соколов В.Я. История бухгалтерского учета.)]. Moscow: Finance and Statistics.