The History of the Formation and Development of the Saratov School of Accounting, Economic Analysis and Auditing

The article is devoted to the Saratov’s Accounting, Analytic and Control Scientific School, to those scientists and teachers who stood at the origins of the foundation of the Saratov School of Accounting, Economic Analysis and Auditing and to those who currently maintain its glorious traditions in training highly qualified specialists and instructing the younger generation. The purpose of the research work is to present the history of the formation and development of the Saratov school of accounting, economic analysis and auditing, to emphasize the role and importance of scientific schools in the development of applied scientific research, improving the quality of education, research activities and the training of highly qualified specialists. In the course of the research work, the following methodology was used, namely: philosophical and general scientific methods (dialectical method, methods of systemic and structural-functional analysis, concrete historical and comparative methods); empirical methods (use of statistical data, analysis of regulatory legal acts and documents); theoretical and methodological analysis of literature; statistical and sociological analysis. Such approach enables to consider the scientific school as a social institution and general models to show the influence of variable social factors on its development. The results of the research are intended for a wide audience of readers, including the tutor’s staff of higher educational institutions in Saratov, who have devoted their lives to work in the education system, scientific research, education of young scientists and training highly qualified specialists; as well as scientific researchers who have made a significant contribution to the formation of the Saratov School of Accounting, Economic Analysis and Auditing.

1. Akyeva G. K. Rol’ buhgalterskogo ucheta v obespechenii ekonomicheskogo razvitiya. Molodoj uchenyj. 2023;2(449):71–73. (In Russ.).

2. Gordova M. A. Rol’ koncepcii buhgalterskogo ucheta v razvitii ekonomiki. Nauchnye zapiski molodyh issledovatelej. 2015;2:35–39. (In Russ.).

3. Vernikov V.A., Konovalenko I.E., Kornilova E.S. Buhgalterskij uchet kak instrument soglasovaniya interesov gosudarstva i sub’ektov ekonomiki. Nauchnyj vestnik: Finansy, banki, investicii. 2021;1:227–233. (In Russ.).

4. Klyuchnikov S. V., Plotnikova V. V., Pryanishnikova O. N., Zolotareva E. V., Garchuk-Ivancha N. G. Metodologiya formirovaniya i analiticheskoj interpretacii otchetnosti publichnyh kompanij. Monografiya. Saratov. 2018. 194 p. (In Russ.).

5. Plotnikova V. V., Shilovskaya M. S., Strubalin P. V., Muravleva T. V. Connectivity of information between annual and sustainability reports: Russian company’s analysis. Quality — Access to Success. 2020;21(174):14–21.

6. Barilenko V.I., Shackij V.F., Fateev A.A. Podgotovka auditora. Saratov; 1996. 88 p.

7. Barilenko V.I. Vliyanie teorii stejkholderov na razvitie sovremennogo ekonomicheskogo analiza. Monograph. Moscow: KNORUS; 2022. 220 p. (In Russ.).

8. Barilenko V.I. Analiz sebestoimosti produkcii v ob’edineniyah stroitel’nogo kompleksa. Moscow: Finansy i statistika; 1990. 191 p. (In Russ.).

9. Plotnikov V.S. Osnovy konsolidirovannogo ucheta: metodologicheskie aspekty. Monograph. Saratov, 2000. 192 p.

10. Plotnikova V.V. Analiticheskoe obespechenie deyatel’nosti holdingovyh struktur. Monograph. Saratov; 2011. 146 p. (In Russ.).

11. Sadykova T.M. Metodologiya vnutrennego kontrolya i ego organizaciya v sisteme upravlencheskogo ucheta. Monograph. Saratov; 2004. 248 p. (In Russ.).

12. Aukina A. I., Vaganova O. E., Evdokimova N. A., Koblova G. I., Makarova E. N. Uchetno-analiticheskoe obespechenie deyatel’nosti ekonomicheskih sub’ektov razlichnyh otraslej v usloviyah formirovaniya cifrovoj ekonomiki. Monograph. Saratov; 2019. 160 p. (In Russ.).

13. Skachkova R.V., Dudenkov D.A., Koblova G.I., Evdokimova N.A., Klyuchnikov S.V. et al. Osnovnye puti resheniya problem v oblasti buhgalterskogo ucheta, ekonomicheskogo analiza, kontrolya i audita v usloviyah cifrovoj ekonomiki v Rossijskoj Federacii. Monograph. Saratov; 2022. 200 p. (In Russ.).

14. Tarasova V.I., Mezdrikov Yu.V., Efimova S.B., Fedotova E.S., Dudenkov D.A., Skachkova R.V. Methodological provision for the assessment of audit risk during the audit of tax reporting. Entrepreneurship and Sustainability Issues. 2018;6(1):371–397.

15. Tarasova V.I., Mezdrikov Yu.V., Takhtomysova D.A., Makarova E.N., Aukina A.I. Improving the detection of risk of nondetection during the audit of tax reporting. International Journal of Psychosocial Rehabilitation. 2020;24(8):11474–11487.

16. Mezdrikov Yu.V., Belova O.V. Sovershenstvovanie sistemy finansirovaniya i stimulirovaniya nauchnoissledovatel’skoj raboty vuzov. Nauka Krasnoyar’ya. 2024;13(4):70–92. (In Russ.).

17. Anfinogenova E.I., Simina E.L., Sisina N.N. Problemy kontrolya nalogooblozheniya vneshneekonomicheskoj deyatel’nosti v usloviyah sankcionnogo pravoporyadka. RISK: Resursy, Informaciya, Snabzhenie, Konkurenciya. 2024;1:235–241. (In Russ.).

18. Aukina A. I., Dudenkov D. A., Skachkova R. V. Sovershenstvovanie metodiki ocenki ekonomicheskoj obosnovannosti stoimosti platnoj medicinskoj uslugi. Innovacionnaya deyatel’nost’. 2023;4(67):60–70. (In Russ.).

19. Aukina A.I., Tahtomysova D.A., Pryanishnikova O.N. Sadykova T.M. Vnutrennij inklyuzivnyj turizm v RF: usloviya i puti razvitiya. Innovacionnaya deyatel’nost’. Saratov: Saratovskii gosudarstvennyi tekhnicheskii universitet. 2023;2(65):55–70. (In Russ.).

20. Manohina N.V. Sadykova T.M. Cifrovye ekosistemy v predmetnom pole sovremennoj nauki (nauchnaya stat’ya). Innovatsionnaya deyatel’nost’. 2023;1(64):25–33. (In Russ.).

21. Nikoryukin A.V., Fedotova E.S., Evdokimova N.A. Ocenka kreditosposobnosti zaemshchika: issledovanie nefinansovyh faktorov. Innovatsionnaya deyatel’nost’. 2023;1(64):56–77. (In Russ.).

22. Skachkova R.V., Takhtomysova D.A., Makarova E.N., Aukina A.I. Automation of accounting and settlement operations as a form of digital transformation of the cooperative sector of the economy. Big Data in Information Society and Digital Economy. 2023:207–213.

23. Gavrilova I.V. Rol’ nauchnoj shkoly v processe formirovaniya opyta nauchno-issledovatel’skoj deyatel’nosti studentov. Nauchnoe obozrenie. Pedagogicheskie nauki. 2017;1:36–37. (In Russ.).

24. Kutkin V.S., Orlova I.V., Pavel’eva T. Yu. Nauchnye shkoly v strategii razvitiya vysshego professional’nogo obrazovaniya. Vestnik RUDN. Seriya: Sociologiya. 2014;1:91–99. (In Russ.).