RT Journal Article
T1 Russian Accounting Society of Mutual Assistance. History of the Academic Society of Accountants
A1 Sokolov, Viatcheslav
A1 Karelskaia, Svetlana
A1 Zuga, Ekaterina
K1 Accounting in Russia
K1 Societies of accountants
K1 Accounting profession
K1 Women in accounting
K1 Accounting journals
K1 Accounting education
AB This research deals with the activities of the Russian Accounting Society of Mutual Assistance founded in 1907 in St. Petersburg by a group of accounting teachers led by E. Sievers. We have described the spheres of activity of the society as well as its peculiarities in comparison with other accounting societies at the beginning of the 20th century.The article includes the biography of the Society’s founder, Evstafiy Sievers (1852-1917), the Society's structure, membership policy (it was one of the first Russian accounting societies to admit women), scientific activities, including Sievers’ theory of exchange and analysis of publications in the journal “Business Education”, as well as analysis of the society’s influence on the development of accounting in Russia. Links with other Russian accountants’ societies are described. The research results contribute to the history of the development of non-professional accounting societies and to the history of the development of accounting theory and education in Russia.
PB Universidad Pablo de Olavide
SN 1886-1881
YR 2023
FD 2023-06-30
LK http://hdl.handle.net/10433/16353
UL http://hdl.handle.net/10433/16353
LA en
NO De Computis: Revista Española de Historia de la Contabilidad, ISSN-e 1886-1881, Vol. 20, Nº. 1, 2023, págs. 128-152
NO Universidad Pablo de Olavide
DS RIO
RD May 9, 2026