Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

Development of the Accounting Profession Illustrated by the History of Russian Accounting Societies

Authors
Svetlana N. Karelskaia, Viatcheslav Y. Sokolov, Ekaterina I. Zuga
Corresponding Author
Svetlana N. Karelskaia
Available Online December 2016.
DOI
https://doi.org/10.2991/icaat-16.2016.20How to use a DOI?
Keywords
Profession, accountant, society
Abstract
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.
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Proceedings
5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
Part of series
Advances in Economics, Business and Management Research
Publication Date
December 2016
ISBN
978-94-6252-261-9
ISSN
2352-5428
DOI
https://doi.org/10.2991/icaat-16.2016.20How to use a DOI?
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  -