Araştırma Makalesi

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

Sayı: 15 1 Temmuz 2018
  • İrina Mukhanova
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The Role of Professional Accounting Societies in the Development of Accounting in Russia from a Historical Perspective

Öz

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.

Anahtar Kelimeler

Kaynakça

  1. 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”.
  2. 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.
  3. 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.
  4. 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”.
  5. Gulyaev A. (1915) Accountants’ organizations in Russia. Commercial Education. (8), pp. 297-315. [(Гуляев А.И. Организации бухгалтеров в России / Коммерческое образование)].
  6. 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.
  7. 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.
  8. 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.

Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

Araştırma Makalesi

Yazarlar

İrina Mukhanova Bu kişi benim
Russian Federation

Yayımlanma Tarihi

1 Temmuz 2018

Gönderilme Tarihi

12 Şubat 2018

Kabul Tarihi

28 Şubat 2018

Yayımlandığı Sayı

Yıl 2018 Sayı: 15

Kaynak Göster

APA
Mukhanova, İ. (2018). The Role of Professional Accounting Societies in the Development of Accounting in Russia from a Historical Perspective. Accounting and Financial History Research Journal, 15, 189-210. https://izlik.org/JA84ER42RP
AMA
1.Mukhanova İ. The Role of Professional Accounting Societies in the Development of Accounting in Russia from a Historical Perspective. Accounting and Financial History Research Journal. 2018;(15):189-210. https://izlik.org/JA84ER42RP
Chicago
Mukhanova, İrina. 2018. “The Role of Professional Accounting Societies in the Development of Accounting in Russia from a Historical Perspective”. Accounting and Financial History Research Journal, sy 15: 189-210. https://izlik.org/JA84ER42RP.
EndNote
Mukhanova İ (01 Temmuz 2018) The Role of Professional Accounting Societies in the Development of Accounting in Russia from a Historical Perspective. Accounting and Financial History Research Journal 15 189–210.
IEEE
[1]İ. Mukhanova, “The Role of Professional Accounting Societies in the Development of Accounting in Russia from a Historical Perspective”, Accounting and Financial History Research Journal, sy 15, ss. 189–210, Tem. 2018, [çevrimiçi]. Erişim adresi: https://izlik.org/JA84ER42RP
ISNAD
Mukhanova, İrina. “The Role of Professional Accounting Societies in the Development of Accounting in Russia from a Historical Perspective”. Accounting and Financial History Research Journal. 15 (01 Temmuz 2018): 189-210. https://izlik.org/JA84ER42RP.
JAMA
1.Mukhanova İ. The Role of Professional Accounting Societies in the Development of Accounting in Russia from a Historical Perspective. Accounting and Financial History Research Journal. 2018;:189–210.
MLA
Mukhanova, İrina. “The Role of Professional Accounting Societies in the Development of Accounting in Russia from a Historical Perspective”. Accounting and Financial History Research Journal, sy 15, Temmuz 2018, ss. 189-10, https://izlik.org/JA84ER42RP.
Vancouver
1.İrina Mukhanova. The Role of Professional Accounting Societies in the Development of Accounting in Russia from a Historical Perspective. Accounting and Financial History Research Journal [Internet]. 01 Temmuz 2018;(15):189-210. Erişim adresi: https://izlik.org/JA84ER42RP