The scientific contribution of scholars representing the Plekhanov Russian University of Economics to the accounting theory development: A historical retrospective

Abstract

Subject. This article studies the historical experience of the formation and development of the school of thought of scientists representing the Plekhanov Russian University of Economics. Objectives. The article aims to study the theoretical foundations of the doctrines of the school of Nikolai S. Lunskii and his followers, and the tendencies of development of the scientific-based theory of balances. Methods. For the study, I used the methods of observation, comparison, generalization, and interpretation. The works by well-known scientists in the field of accounting of the early twentieth century, such as N.S. Lunskii, A.M. Galagan, A.P. Rudanovskii, Ya.M. Gal'perin are the methodological basis of the study. Results. The article shows that with the advent of a new theory of balances, representatives of the Moscow School began to scientifically develop and theoretically substantiate the principles of accounting, determine the main directions and scientific methods of research based on the analysis and synthesis of accounts axioms, methods of cognition and scientific ideas of authors representing the Italian, French, and German scientific schools of accounting. Conclusions and Relevance. The scientific research findings of outstanding scientists who worked at the beginning of the 20th century played a special role in the formation and development of the school of thought of the Plekhanov Russian University of Economics. The significance of the study lies in the substantiation of the position that when further developing the theoretical foundations of accounting, it is advisable to use the scientific ideas of the authors of previous years.