ABSTRACT
There exist many publications on Russian accounting research in Western literature; for example, the French books by de Sigalas (1936) on the status of government enterprises in the USSR and Gachkel (1946) on the mechanism of Soviet finances; an Italian paper by Amodeo (1945) on cost accounting in the USSR; and a German paper by Rosenkranz (1949) on the organization of industrial accounting in the Soviet Union. In English, the International Journal of Accounting Education and Research published a series of papers, among which the best known may be those by Gorelik (1971, 1973, 1974) on changing of profitability measurements in the Soviet Union, on the uniformity of its accounting system, and on Soviet accounting, planning and control, respectively; furthermore there are some papers by Bailey (1977, 1982, 1990) on accounting in Russia and accounting under Stalinism, respectively, and a paper by Lebow and Tondkar (1986) on accounting in the Soviet Union in general.2 More recently, there is Motyka’s (1993, two volumes) bibliography of Russian accounting publications from 1736-1917, the books by Enthoven et al. (1992, 1994, 1998) that inform the reader about various accounting, auditing and taxation issues of the ‘new’ Russian Federation (also offering some short historical remarks), and Sokolov’s (1991) books on the history of bookkeeping and accounting, as well as Sokolov and Kovalev’s (1996a) entry on ‘Russia’ in the international accounting encyclopaedia by Chatfield and Vangermeersch, as well as a paper by Liberman and Eidinov (1995) on the development of accounting in Russia (Tsarist as well as Soviet) in the European Accounting Review. This journal contains a few more papers on various aspects of Russian accounting and auditing (e.g. Bychkova 1996a). Furthermore, there are some conference presentations on this topic by the latter author (occasionally with co-authors). Finally, there is the paper by Sokolov and Bychkova (2004) on Russian accounting in the twentieth century that also goes beyond Soviet accounting. Yet none of these publications presents a satisfactory insight into Russian ‘accounting research’, though bits and pieces of such an agenda can be extracted from several of the publications mentioned above.
