accountingУчет. Анализ. АудитAccounting. Analysis. Auditing2408-93032619-130XFinancial University under The Government of Russian Federation10.26794/2408-9303-2017--2-66-77accounting-152Research ArticleИСТОРИЯ ЭВОЛЮЦИИ РАЗВИТИЯ УЧЕТА, АНАЛИЗА И АУДИТАВсемирные бухгалтерские конгрессы и оценка Я. В. Соколовым бухгалтерского учета при социализмеAccounting World Congresses and Yaroslav V. Sokolov’s Evaluations on the Socialist Accounting OrderГювемлиБАТУХАНGüvemliBATUHANbguvemli@yahoo.comТракaйский университетРоссияTrakya UniversityRussian Federation201717012019026677Copyright © Гювемли Б., 20192019Гювемли Б.Güvemli B.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://accounting.fa.ru/jour/article/view/152

Доктор экономических наук, профессор Ярослав Соколов известен как выдающийся специалист в области истории бухгалтерского учета, чьи выверенные, впечатляющие и поучительные труды оказали значительное влияние на формирование интереса новых поколений к истории бухгалтерского учета. У него было собственное мнение о том, как должен быть организован управленческий учет на основе теоретических и прикладных аспектов бухгалтерского учета. Данная статья содержит анализ высказанных Я. Соколовым мыслей о том, что западные страны ожидали от бухгалтерского учета, когда после Второй мировой войны они столкнулись с экономической глобализацией. В частности, в статье анализируется, как бухгалтерский учет при социализме рассматривался на всемирных конгрессах бухгалтеров и на всемирных конгрессах по истории бухгалтерского учета. На основе исследования можно считать установленным, что практические приложения бухгалтерского учета при социализме занимают важное место в истории метода двойной записи. Именно социалистическому строю мы обязаны формированию истории метода двойной записи.

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.

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The authors declare that there are no conflicts of interest present.