Reflections on the Accounting Profession in Russia in the Late Nineteenth - Early Twentieth Century
- Irina N. Lvova, Dina A. Lvova
- Corresponding Author
- Irina N. Lvova
Available Online December 2016.
- https://doi.org/10.2991/icaat-16.2016.31How to use a DOI?
- Accounting profession, image of the profession, Institute of Chartered Accountants
- Accounting profession in Russia has been taking shape since the late nineteenth century. That period is marked by discussions about the subject matter of the profession and establishment of the Institute of Accountants. Reflections arising from these discussions are an interesting topic of modern research. They gave rise to a whole variety of profession-related images (e.g. a 'cultural activist on the economic ground', 'artist and organiser', 'commerce officer', etc.), facilitating the moulding of the Institute rules. The present research is based on extensive materials of those discussions published in the journals Schetovodstvo, Kommercheskoye Obrazovaniye, Kommercheskaya Shkola i Zhizn and others. Among other sources were the materials from Russian educationalists' conventions on technical and professional education, and recommendations of directors of business schools from the series of meetings convened in the late nineteenth and early twentieth century. Some of resources available were not used in the course of modern studies, nor were they ever examined from this perspective. This paper attempts to provide a critical analysis of the past discussions. We tended to correlate these images with the reality in order to see how productive such discussions can be and which impact on the development of the profession they can have.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Irina N. Lvova AU - Dina A. Lvova PY - 2016/12 DA - 2016/12 TI - Reflections on the Accounting Profession in Russia in the Late Nineteenth - Early Twentieth Century BT - 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016) PB - Atlantis Press SN - 2352-5428 UR - https://doi.org/10.2991/icaat-16.2016.31 DO - https://doi.org/10.2991/icaat-16.2016.31 ID - Lvova2016/12 ER -