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The impact of ideology on the institutionalization of correspondence accounting education in Soviet Russia (1929–1939)

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  • Sidorova, Marina
  • Nazarov, Dmitry
  • Listopad, Ekaterina

Abstract

The article discusses the case of the All-Russian State Distance Learning Institute of Finance and Economics (VZFEI), a Russian educational organization, where the methodology of correspondence accounting education was developed in the 1930s. Later, this methodology was actively used by many universities in the USSR that had a strong influence on the competence model of Soviet accountants. Mobilization of state resources made it possible in a short time to train a large number of financial specialists necessary for the implementation of ambitious plans for the country’s industrialization.

Suggested Citation

  • Sidorova, Marina & Nazarov, Dmitry & Listopad, Ekaterina, 2022. "The impact of ideology on the institutionalization of correspondence accounting education in Soviet Russia (1929–1939)," Journal of Accounting Education, Elsevier, vol. 58(C).
    • Handle: RePEc:eee:joaced:v:58:y:2022:i:c:s0748575121000531
    DOI: 10.1016/j.jaccedu.2021.100766
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