The Role of Professional Accounting Societies in the Development of Accounting in Russia from a Historical Perspective

Özet

The article is devoted to the study of the role of accounting societies in the historical processes of formation and development of accounting in Russia. The author identifies three the most productive periods in the activities of professional accounting societies in Russia: “pre-revolutionary period”, “post-revolutionary period” and “perestroika period”. It is shown that the main feature that characterizes the operations of professional accounting societies in Russia in the 20th century is the lack of opportunity to continue their scholarly and educational activities for a significant period of time due to political shocks in the Russian history.