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Russian School

Russian Accounting School

Professor Vyacheslav Sokolov

Russian research in historiography of accounting



This paper examines questions relating to the historiography of Accounting in Russia. It is based on modern studies of the historiography of accounting (Previts, Coffman, 1990). The paper contains analysis of unknown and little-known sources related to accounting studies in Russia. The first studies of Accounting History by Russian accountants were associated with the translation of Pacioli's works. The pioneer of the first systematic studies of Accounting History was Yaroslav Sokolov (1938-2010), the first Russian member of the Accounting Historians' Academy who published the World History of Accounting in Russian and founded the Accounting Historians' school. The report he wrote in collaboration with David Alexander and Svetlana Bychkova on Derek Bailey's works on Russian Accounting Studies in Soviet Accounting Bulletin was presented at the 11th Congress in Nantes. At the 12th Congress in Istanbul, Sokolov and his Russian colleagues presented 5 reports, and at the 13th Congress in Newcastle - as many as 6. Russian researchers' interest in history congresses grew as the country became more open and overall knowledge of English increased. Russian researchers also view these congresses as a means to promote their studies and results they achieve in Russia.


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