J. V. Sokolov and his Role in the Development of Accounting Theory and Practice in Russia
Abstract
The paper is devoted to the 75th anniversary of Prof. J. V. Sokolov, one of the most outstanding academicians in Russia, who made a remarkable contribution to development of the theory and practice of accounting. He was a chair of the Department of Statistics, Accounting and Auditing in St. Petersburg State University for nearly 15 years. Prof. Sokolov was particularly known in the country as an expert in accounting history. He was the most authoritative researcher of the works of Luca Pacioli (1445–1517), who is considered as one of founders of the modern double-entry accounting. Both the main landmarks of Sokolov’s course of life and his achievements in the area of accounting science and training specialists are reviewed in the paper. Sokolov’s contribution to development of the accounting methodology and practice in the country is presented in the following subjects: 1) accounting theory development; 2) research of accounting history; 3) identification of the place of accounting within the system of scientifi c knowledge; 4) research projects realization; 5) teaching; 6) dissemination of ideas and knowledge; 7) young scientists upbringing; 8) role in accounting profession development; 9) representation of profession in non-accounting circles; 10) international aspects professional activity.
Keywords:
theory and practice of accounting, Club of Accountants, Luca Pacioli, Institute of Professional Accountants in Russia, Series of Textbooks on Accounting and Auditing of UN CTC
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References
Литература на русском языке
References in Latin Alphabet
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Translation of references in Russian into English
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Published
2013-03-29
How to Cite
Ковалев, В. В., & Пятов, М. Л. (2013). J. V. Sokolov and his Role in the Development of Accounting Theory and Practice in Russia. St Petersburg University Journal of Economic Studies, (1), 108–120. Retrieved from https://economicsjournal.spbu.ru/article/view/2118
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Statistics and Accounting
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Articles of the St Petersburg University Journal of Economic Studies are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.
