Development of the Accounting Profession Illustrated by the History of Russian Accounting Societies
- Svetlana N. Karelskaia, Viatcheslav Y. Sokolov, Ekaterina I. Zuga
- Corresponding Author
- Svetlana N. Karelskaia
Available Online December 2016.
- https://doi.org/10.2991/icaat-16.2016.20How to use a DOI?
- Profession, accountant, society
- An analysis of the background of Professional Accountants' movement in Russia is necessary not only to understand the current state of Accounting Profession in this country in the environment of a free market albeit still developing market. It is also useful for studying the global regulation of our profession. This paper examines reasons underlying the current situation and draws conclusions as to what measures should be taken in Russia and other countries with similar business and social environment to effectively reform the Profession. The analysis of the history of Accountants' Professional movement in Russia makes us believe that when reforms are carried out in a professional field, it is important to consider the self-identity of professionals. The lack of developed civil institutions slows down the development of any profession. Professional organisations can achieve success only when they are established by and work together with relevant government authorities. Therefore, Russia and other similar economies would benefit from a mixed regulation of the Accounting Profession, like the existing in France, while the English accounting model seems less effective.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Svetlana N. Karelskaia AU - Viatcheslav Y. Sokolov AU - Ekaterina I. Zuga PY - 2016/12 DA - 2016/12 TI - Development of the Accounting Profession Illustrated by the History of Russian Accounting Societies BT - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) PB - Atlantis Press SN - 2352-5428 UR - https://doi.org/10.2991/icaat-16.2016.20 DO - https://doi.org/10.2991/icaat-16.2016.20 ID - Karelskaia2016/12 ER -