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Бухгалтерский Учет Как Наука И Практика

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  • Ковалев Валерий Викторович

    (СПбГУ)

Abstract

For many years specialists have argued whether accounting is a science or an art. The idea to separate the theoretical and practical dimensions of accounting was expressed by a famous Russian accountant E. Sivers (1852-1917). Later, similar discussions occured in other countries. This article summarizes some arguments and central definitions.

Suggested Citation

  • Ковалев Валерий Викторович, 2003. "Бухгалтерский Учет Как Наука И Практика," Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего образования «Санкт-Петербургский государственный университет», issue 1 (5), pages 120-131.
    • Handle: RePEc:scn:003571:14809348
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