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Accounting education in Russia today

Author

Listed:
  • Irina Smirnova
  • Jaroslav Sokolov
  • Clive Emmanuel

Abstract

The West has not perhaps appreciated the role of the command or planned economy on the provision of education. The extent and detail of that involvement is first reviewed in respect to accounting education. The changes which are already under way are described and future trends in which Western academics may participate are outlined. Russia and the rest of the former Soviet Union (FSU) is in the process of changing a well-established, clear structure of education for a less rigid but more idiosyncratic approach. Accountants and accounting educators in other countries should be aware of the history and emerging structures in Russia and the FSU if their involvement is to be worthwhile.

Suggested Citation

  • Irina Smirnova & Jaroslav Sokolov & Clive Emmanuel, 1995. "Accounting education in Russia today," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 833-846.
  • Handle: RePEc:taf:euract:v:4:y:1995:i:4:p:833-846
    DOI: 10.1080/09638189500000053
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    Cited by:

    1. Anna Vysotskaya & Oleg Kolvakh & Greg Stoner, 2016. "Mutual calculations in creating accounting models: a demonstration of the power of matrix mathematics in accounting education," Accounting Education, Taylor & Francis Journals, vol. 25(4), pages 396-413, July.
    2. Anna Vysotskaya, 2018. "Accounting Games: Using Matrix Algebra in Creating the Accounting Models," Mathematics, MDPI, vol. 6(9), pages 1-9, August.
    3. Golyagina, Alena, 2020. "Competing logics in university accounting education in post-revolutionary Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    4. Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
    5. Golyagina, Alena & Valuckas, Danielius, 2020. "Boundary-work in management accounting: The case of hybrid professionalism," The British Accounting Review, Elsevier, vol. 52(2).
    6. Kim, Oksana, 2016. "The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation," The International Journal of Accounting, Elsevier, vol. 51(3), pages 345-362.
    7. Sidorova, Marina & Nazarov, Dmitry & Listopad, Ekaterina, 2022. "The impact of ideology on the institutionalization of correspondence accounting education in Soviet Russia (1929–1939)," Journal of Accounting Education, Elsevier, vol. 58(C).

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