History of accounting research in Saint Petersburg (Leningrad) after World War II

DOI

10.2991/ies-18.2019.43How to use a DOI?

Keywords

accountant, accounting research, Soviet accounting system, accounting history

Abstract

This paper reviews the structure of scientific research in Accounting in the USSR in the post war period. The analysis is performed on the basis of materials of the Leningrad Club of Accountants (1946-1991). All results of all scientific research done in Saint Petersburg happened to be concentrated in all meetings and materials of the Club. The Club activities had not only a significant impact on the development of theoretical research and enhancement of Russian accounting practice, but also was an important source of data about the Soviet accounting system in the West thanks to publications of the Club Chronicles by Derek Baily in “The Soviet Accounting Bulletin”. The Club was also a unique organization that conducted research in accounting history. This paper gives an analysis of the main topics of research and of the contribution of scientists in Accounting.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Viatcheslav Sokolov
AU  - Svetlana Karelskaia
PY  - 2019/11
DA  - 2019/11
TI  - History of accounting research in Saint Petersburg (Leningrad) after World War II
BT  - Proceedings of the Third International Economic Symposium (IES 2018)
PB  - Atlantis Press
SP  - 112
EP  - 121
SN  - 2352-5428
UR  - https://doi.org/10.2991/ies-18.2019.43
DO  - 10.2991/ies-18.2019.43
ID  - Sokolov2019/11
ER  -