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

Reflections on the Accounting Profession in Russia in the Late Nineteenth - Early Twentieth Century

Authors
Irina N. Lvova, Dina A. Lvova
Corresponding Author
Irina N. Lvova
Available Online December 2016.
DOI
https://doi.org/10.2991/icaat-16.2016.31How to use a DOI?
Keywords
Accounting profession, image of the profession, Institute of Chartered Accountants
Abstract
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.
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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-16.2016.31How 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  - 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  -