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

The Formation of Accounting Education in Russia

Authors
Alexander V. Kuznetsov, Marina Gurskaya, Mikhail Kuter
Corresponding Author
Alexander V. Kuznetsov
Available Online December 2016.
DOI
https://doi.org/10.2991/icaat-16.2016.27How to use a DOI?
Keywords
Accounting education in Russia, history of Russian accounting, commercial colleges in Russia, first Russian manuals of accounting
Abstract
The purpose of the paper is to research into the characteristic features of the evolution of accounting education in Russia, to identify the main stages of this historical process and their time limits. The formation of accounting education is considered as a purposeful process being the integral part of the reforms of Peter the Great, and in which the tsar himself played a leading role. It is proved that the training was carried out mainly by means of practical study abroad and mentoring. The story of Ivan Thames, who taught accounting to the youth, as well as of Petr Rychkov, who became the author of the first Russian publication concerning accounting, is used as an illustration. The first cases of the use of the adopted in Russia accounting terminology are presented. The forms of accounting books, applied in the 18th century, are given. The establishment of the first Russian commercial colleges is presented. The characteristic features of the manuals of accounting used in these establishments are discussed. The paper contains historical facts that can be of interest to those who are interested in the history of Russia.
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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-16.2016.27How 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  - Alexander V. Kuznetsov
AU  - Marina Gurskaya
AU  - Mikhail Kuter
PY  - 2016/12
DA  - 2016/12
TI  - The Formation of Accounting Education in Russia
BT  - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)
PB  - Atlantis Press
SN  - 2352-5428
UR  - https://doi.org/10.2991/icaat-16.2016.27
DO  - https://doi.org/10.2991/icaat-16.2016.27
ID  - Kuznetsov2016/12
ER  -