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The origins of teaching accounting in Russian universities: lecturer and researcher Stepan Usov (1797-1859)
[Los orígenes de la enseñanza de contabilidad en las universidades de Rusia: profesor e investigador Stepan Usov (1797-1859)]

Author

Listed:
  • Nazarov, Dmitry

    (Financial university under the Government of the Russian Federation, Moscow, Russia)

  • Sidorova, Marina

    (Financial university under the Government of the Russian Federation, Moscow, Russia)

Abstract

Los autores del artículo exploran la vida y la actividad profesional de Stepan Mikhailovich Usov (1797-1859), así como sus puntos de vista sobre la teoría y la implementación práctica de las nuevas técnicas contables en la agricultura. Usov era un investigador talentoso, experto en ciencias agrícolas, economía política, historia y editor y editor de varias revistas rusas. Trabajó duro toda su vida para difundir conocimientos sobre tecnologías progresivas de agronomía y contabilidad agrícola. Usov se convirtió en uno de los primeros profesores de contabilidad, que enseñó en la Universidad de San Petersburgo en 1836 y este es el foco del estudio. Basado en la teoría Actor-red de Bruno Latour (ANT), los autores contribuyen a la literatura previa dentro de los estudios biográficos y la educación contable al identificar el papel de Usov en el desarrollo de la contabilidad rusa como mediador en la red de instituciones educativas, que transformó la contabilidad. en una disciplina universitaria.

Suggested Citation

  • Nazarov, Dmitry & Sidorova, Marina, 2021. "The origins of teaching accounting in Russian universities: lecturer and researcher Stepan Usov (1797-1859) [Los orígenes de la enseñanza de contabilidad en las universidades de Rusia: profesor e investigador Stepan Usov (1797-1859)]," De Computis, Universidad Pablo de Olavide, vol. 18(2), pages 81-97.
    • Handle: RePEc:dec:articl:2021:18:2:81-97
    DOI: http://dx.doi.org/10.26784/issn.1886-1881.v18i2.437
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