Scientific School of Kuban State university

Abstract

The history of the scientific school of Kuban State University (KubSU) is inextricably linked to the name of its founder and permanent head — Doctor of Economics, Professor M.I. Kuter. The Department of Accounting, Audit and Automated Data Processing headed by him has been successfully operating since 1991. The scientist and his followers chose as a priority one of the key areas of scientific research in the field of accounting — the study of its conceptual foundations, theory, methodology, organisation, and history of evolution and development. With the help of foreign colleagues, a unique library containing rare editions on the history of accounting was collected. Thanks to the patronage of M.I. Kuter’s colleague and friend, the famous Italian economist G. Galassi, it became possible for Kuban scientists to have the opportunity for many years to visit the archives storing and preserving documents of medieval companies, to explore them and obtain unique data for research. They are studied using logical-analytical flow-chart and block diagram modelling — a scientific method developed by M.I. Kuter and modern digital technologies. At present, the Kuban Scientific School and its head occupy a leading place in Russia among the researchers of medieval accounting practices.