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Journals / Muhasebe ve Finans Tarihi Araştırmaları Dergisi / 2026 / Sayı: 20

J. Savary’s Commentary — Historical Aspects In Development of the Accounting Reporting

J. Savary'nin Yorumuyla Muhasebe Raporlamasının Gelişimine Tarihsel Bakış

Mikhail I. Kuter(Kuban State University)0000-0002-8116-6680
Marina M. Gurskaya(Kuban State University)0000-0002-6724-3854
A. G. Shıkhıdı(Kuban State University)
Pages
1–22
Publication Date
2021-01-25
DOI
—
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Such ideology is especially important for Russia, which during a long period of planned economy took no effort in the field of static accounting, and right now it is on the way from dynamic to actuarial accounting.

📌 3 Key Takeaways

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Objective & Hypothesis:On development of bookkeeping a great influence has rendered theory of balance Savary Jacque's diversity which is the basis of statistical accounting aiming to prevent from bankruptcy, and it also had a great influence on further development of dynamic accounting, the aim of which is to reveal the fiscal result.
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Key Findings & Data:The point of Savary Jacques's theory is that the interests appoint the aims of drawing up the balance.
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Conclusion & Impact:Such ideology is especially important for Russia, which during a long period of planned economy took no effort in the field of static accounting, and right now it is on the way from dynamic to actuarial accounting.
🔬Design:Araştırma Makalesi
📍Scope:Comprehensive Sample
⚙️Variables:Ticaret kanunu · Savary Jacques'ın yorumu · Denge çeşitliliği teorisi

Abstract

On development of bookkeeping a great influence has rendered theory of balance Savary Jacque's diversity which is the basis of statistical accounting aiming to prevent from bankruptcy, and it also had a great influence on further development of dynamic accounting, the aim of which is to reveal the fiscal result. The point of Savary Jacques's theory is that the interests appoint the aims of drawing up the balance. We draw up different balances for different purposes, which include uneven amount of property and the concrete estimating methods should be used. Savary Jacques's ideology is quite actual nowadays too. This can be clearly seen when comparing three types of accounting over the last hundred and fifty years. Such ideology is especially important for Russia, which during a long period of planned economy took no effort in the field of static accounting, and right now it is on the way from dynamic to actuarial accounting.

Özet

İflastan korunmayı amaçlayan ve istatiksel muhasebenin temeli olan Savary Jacque'in denge teorisi, muhasebenin gelişimine büyük katkı sağlamıştır. Bu teori, dinamik muhasebenin gelişimine de etki etmiştir. Savary Jacques'in teorisinin amacı, çıkarların dengeyi kurmanın amaçlarını tayin etmesidir. Eşit olmayan mülk miktarı dahil olmak üzere farklı amaçlar için farklı bakiyeler oluşturduk ve somut tahmin yöntemleri kullanmaya çalıştık. Savary Jacques'ın ideolojisi günümüzde de oldukça günceldir. Bu, son yüz elli yıldaki üç muhasebe türünü karşılaştırırken açıkça görülebilir. Bu tür bir ideoloji, planlı ekonominin uzun bir döneminde statik muhasebe alanında hiçbir çaba sarf etmeyen ve şu anda dinamikten aktüeryal muhasebeye doğru giden Rusya için özellikle önemlidir.

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Cite This Article

Kuter, M. I., Gurskaya, M. M., Shıkhıdı, A. G. (2021). J. Savary’s Commentary — Historical Aspects In Development of the Accounting Reporting. Muhasebe ve Finans Tarihi Araştırmaları Dergisi, Sayı: 20, 1–22. https://ajindex.com/articles/1530358

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