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The development of accounting in tsarist Russia and the USSR

Author

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  • L. V. Liberman
  • A. M. Eidinov

Abstract

The paper provides a brief introduction to the historical development of accounting in Russia prior to 1917 before providing an exposition of accounting immediately prior to the disintegration of the USSR. Finally, the paper presents, as at that time, an assessment of the prospects for accounting development.

Suggested Citation

  • L. V. Liberman & A. M. Eidinov, 1995. "The development of accounting in tsarist Russia and the USSR," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 777-807.
    • Handle: RePEc:taf:euract:v:4:y:1995:i:4:p:777-807
    DOI: 10.1080/09638189500000050
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    Citations

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    Cited by:

    1. Nhu Tuyên Le & Marc de Bourmont & Olivier Vidal, 2011. "La perception des changements comptables par les acteurs : le cas du Viêt-Nam," Post-Print hal-02104096, HAL.
    2. Golyagina, Alena, 2020. "Competing logics in university accounting education in post-revolutionary Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    3. Nhu Tuyên Le & Marc de Bourmont & Olivier Vidal, 2011. "La perception des changements comptables par les acteurs : le cas du Viêt-Nam," Grenoble Ecole de Management (Post-Print) hal-02104096, HAL.
    4. Golyagina, Alena & Valuckas, Danielius, 2020. "Boundary-work in management accounting: The case of hybrid professionalism," The British Accounting Review, Elsevier, vol. 52(2).
    5. Nhu Tuyên Lê & Marc de Bourmont & Olivier Vidal, 2011. "La perception des changements comptables par les acteurs : le cas du Viêt-Nam," Post-Print hal-00650545, HAL.
    6. Nhu Tuyên Lê & Marc de Bourmont & Olivier Vidal, 2011. "La perception des changements comptables par les acteurs : le cas du Viêt-Nam," Grenoble Ecole de Management (Post-Print) hal-00650545, HAL.
    7. Anatoli Bourmistrov & Frode Mellemvik, 1999. "Russian local governmental reforms: autonomy for accounting development?," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 675-700.
    8. Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.

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