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О Некоторых Критических Выступлениях Против Двойной Бухгалтерии

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  • Ковалев В. В.

Abstract

Since its origin in the fifteenth century, double-entry methods of accounting have been subjected to criticism both by Western and Russian researchers. This article discuses three main types of arguments which have been typically used in the history of accounting thought against double-Entry accounting. These include the following: (a) lack of a general conceptual framework; (b) artificiality of some procedures exploited within double-entry accounting; (c) non-applicability to some industries and economic sectors.

Suggested Citation

  • Ковалев В. В., 2004. "О Некоторых Критических Выступлениях Против Двойной Бухгалтерии," Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, CyberLeninka;Федеральное государственное бюджетное образовательное учреждение высшего образования «Санкт-Петербургский государственный университет», issue 4, pages 136-145.
    • Handle: RePEc:scn:003571:14786879
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