Accounting Culture in the Union of Soviet Socialist Republics
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Date
2010
Journal Title
Journal ISSN
Volume Title
Publisher
World Acad Union-World Acad Press
Access Rights
info:eu-repo/semantics/closedAccess
Abstract
The expression socialism accounting belongs to Lenin. It has been understood that before the October Revolution, Lenin was involved in the preparation and development of plans for finding ways to benefit from accounting and for using the double entry bookkeeping method in the stages of moving towards the socialist order. Before that, the double entry bookkeeping system had already been used in Russia. In the post revolutionary period, first the basics of accounting had to be determined. These efforts were the story of handling different aspects of the double entry bookkeeping method, and they continued until the death of Stalin. Costing issues, debates on taking economic information systems inside accounting and mechanization issues within accounting have argued in the new period starting from 1953. In this period, we witness the globalization efforts while correcting the deficiencies of the socialist accounting culture within the Soviet Union. Developments in the accounting profession under socialism form an interesting phase in the history of the double entry bookkeeping method.
Description
2010 International Conference on Humanities, Historical and Social Sciences -- FEB 26-28, 2010 -- Singapore, SINGAPORE
Keywords
Double Entry Bookkeeping Method, Socialist Order, Accounting Culture
Journal or Series
Proceedings Of 2010 International Conference On Humanities, Historical And Social Sciences
WoS Q Value
N/A
