The attempt to establish the Russian accounting profession 1875–1931

Abstract

In the last quarter of the nineteenth century the rising tempo of industrialization in Russia was accompanied by the establishment of the first accounting firms. Throughout the period proposals were advanced for the formation of a professional accounting association. These efforts were unsuccessful although accounting societies were established during the last decade of the Tsarist autocracy. Following upon revolution and civil war the New Economic Policy introduced a mixed economy and a period of stability. A professional association, inspired by the example of the Institute of Chartered Accountants in England and Wales (ICAEW), was formed but suppressed with the consolidation of the Stalinist autocracy.