Accounting Culture in the Union of Soviet Socialist Republics

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dc.authoridgüvemli, batuhan/0000-0002-2985-5198
dc.authorwosidgüvemli, batuhan/AFS-2079-2022
dc.contributor.authorGuvemli, Batuhan
dc.contributor.authorDumanoglu, Sezayi
dc.contributor.authorIns, Halil Ibrahim Alpaslan
dc.contributor.authorCatikkas, Ozgur
dc.date.accessioned2024-06-12T10:59:46Z
dc.date.available2024-06-12T10:59:46Z
dc.date.issued2010
dc.departmentTrakya Üniversitesien_US
dc.description2010 International Conference on Humanities, Historical and Social Sciences -- FEB 26-28, 2010 -- Singapore, SINGAPOREen_US
dc.description.abstractThe 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.en_US
dc.description.sponsorshipIACSIT, Social Sci & Humanities Soc,IACSIT, Econom & Business Socen_US
dc.identifier.endpage319en_US
dc.identifier.isbn978-1-84626-025-4
dc.identifier.startpage314en_US
dc.identifier.urihttps://hdl.handle.net/20.500.14551/20571
dc.identifier.wosWOS:000284084900062en_US
dc.identifier.wosqualityN/Aen_US
dc.indekslendigikaynakWeb of Scienceen_US
dc.language.isoenen_US
dc.publisherWorld Acad Union-World Acad Pressen_US
dc.relation.ispartofProceedings Of 2010 International Conference On Humanities, Historical And Social Sciencesen_US
dc.relation.publicationcategoryKonferans Öğesi - Uluslararası - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectDouble Entry Bookkeeping Methoden_US
dc.subjectSocialist Orderen_US
dc.subjectAccounting Cultureen_US
dc.titleAccounting Culture in the Union of Soviet Socialist Republicsen_US
dc.typeConference Objecten_US

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