Accounting World Congresses and Yaroslav V. Sokolov’s Evaluations on the Socialist Accounting Order

Abstract

Dr. Yaroslav Sokolov was known as a distinguished accounting historian with smooth, powerful and instructive expression which had a great impact on new generations’ interests in accounting history research. He had opinions on how management accounting should be done by approaching it via accounting’s theoretical and applied aspects. This paper examines the expectations of western countries of accounting in the face of economic globalization after the Second World War in the light of his thoughts. Thus, the paper analyses how accounting in the socialist order was addressed in the World Accountants Congresses and World Accounting Historians Congresses. Findings indicate that the socialist order accounting applications are known to be placed with very important status in the history of the double-entry bookkeeping method. The socialist order has enabled the double-entry bookkeeping method’s history to be formed.

Keywords

• 657
• бухгалтерские конгрессы
• социалистический строй
• ярослав соколов
• история бухгалтерского учета
• accounting congresses
• socialist order
• yaroslav sokolov
• accounting history