Scientific School of Accounting and Audit at the State University of Management (SUM)
https://doi.org/10.26794/2408-9303-2025-12-2-91-100
Abstract
The article explores the historical development of the “Accounting, Analysis, Audit” scientific school at the State University of Management, which has been active for over 106 years. The study’s relevance lies in the need to enhance economic education in accounting, auditing, control, and taxation to boost the economic efficiency of specialists in these fields, considering industry-specific requirements and cost formation. The research’s novelty lies in analyzing historical training experiences of specialists with engineering and economic backgrounds and offering recommendations for improving their education. The Institute of Engineering and Economics has long been a leader in linking educational and analytical processes with production cycle modeling at various stages, from procurement to assembly. Accounting and analytical processes form the foundation for information support for management at all levels, from production units to integrated enterprises producing finished products. The study aims to justify the directions for enhancing the training of specialists in accounting, auditing, and control. It employs comparative and analytical methods, analyzing historical literature, normative legal acts, and relevant sources. Based on the historical development of engineering and economic education, the author concludes that modern conditions require utilizing the State University of Management’s historical experience. This will improve management training in accounting, analysis, state audit, and control by combining accounting, tax, and engineering education.
About the Author
T. M. Rogulenko
State University of Management ; A.S. Griboyedov Moscow University
Russian Federation
Russian Federation
Tatiana M. Rogulenko — Dr. Sci. (Econ.), Prof., Department of Accounting, Audit and Taxation; Prof., Audit Department
Moscow
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Review
For citations:
Rogulenko T.M. Scientific School of Accounting and Audit at the State University of Management (SUM). Accounting. Analysis. Auditing. 2025;12(2):91-100. (In Russ.) https://doi.org/10.26794/2408-9303-2025-12-2-91-100
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