For the Biography of Russian Accountant Yaroslav Sokolov

Viatcheslav SOKOLOV

Article Details

For the Biography of Russian Accountant Yaroslav Sokolov

Authors:

Viatcheslav SOKOLOV

Publisher:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Journal:

Accounting and Financial History Research Journal 2013 Issue 5, pp.234-253

Document Type:

Article

Publication Date:

6/2013

Document Language:

Turkish

Document ID (Org No.):

2000585300

Frequency:

Bi-Annual

eISSN:

2651-3870

pISSN:

2146-4928

Abstract:

 

In the field of Accounting theory, Yaroslav Sokolov created an
 original school based on his research on Facts of Economic Life based on
 the epistemology of Immanuel Kant. Accounting is viewed as a sequential
 reconstruction of Facts of Economic Life through sequential description
 of a variety of information (for example statistical, financial, actuarial or
 accounting) which these Facts include, and which are called stratums. Each
 description is built on a synthesis of experiences (observation of facts) and
 a priori observation (theoretical construction) and therefore it consists of a
 combination of a priori judgements which, according to Kant, only can be
 true in science. Can be considered facts of economic life the following:
 states (assets, liabilities and equity), movements (state changes resulted from
 management’s action) and events (state changes which occurred without
 management influence).
 Professor Sokolov’s research activity is History of Accounting is
 another side of Professor Sokolov’s research activity. He can lawfully be
 called the initiator of this trend in Russian science. Before him there were
 individual researches, but he wrote the first world history of accounting in 
 Russian. His first research became the first publication of Luca Pacioli’s
 biography. After came the history of the development of accounting, an
 encyclopedical work on accounting from sources to our days, and last a text
 book which is being used in all Russia. Professor Sokolov was the person who
 got the world acquainted with Russian accounting and its history. He was the
 first Russian to become member of the Academy of Accounting Historians.
 He wrote a book on Russian accounting, published in the USA, he constantly
 published the Chapter on Russian Accounting in the European Accounting
 Guide. His History of Accounting was published in Beijing in 1990, in Chinese
 language. Transcripts of his presentations are published on a permanent basis
 in Turkey, Slavic countries, France and Italy. He corresponded with leading
 contemporary Accountants. Particularly interesting is his correspondence
 with Ernest Stevelink, famous historian of accounting of the 20th century on
 Russian Accounting questions, which still awaits its publication.
 Writing on Accounting should never be boring: those were the words
 of Yaroslav Sokolov until his last day. And after his death was released the
 book “Accounting as a merry science”. His books “The image of accountants
 in literature and cinema” and “On Accountants, that I knew and loved” gained
 particular popularity in Russia, as well as his autobiographical and literary
 short stories “Tales of an old accountant” released under a pseudonym.
 He published more than 700 scientific researches, 60 scientists from
 different countries became doctors of science under his tutorship.

Article Details

For the Biography of Russian Accountant Yaroslav Sokolov

Authors: Viatcheslav SOKOLOV

Publisher: Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Journal: Accounting and Financial History Research Journal 2013 Issue 5, pp.234-253

Document Type: Article

Publication Date: 6/2013

Document Language: Turkish

Document ID (Org No.): 2000585300

Frequency: Bi-Annual

eISSN: 2651-3870

pISSN: 2146-4928

Issues

Authors:

Viatcheslav SOKOLOV

Publisher:

Oktay Güvemli Muhasebe ve Finans Tarihi Vakfı (MUFTAV)

Journal:

Accounting and Financial History Research Journal 2013 Issue 5, pp.234-253

Document Type:

Article

Publication Date:

6/2013

Document Language:

Turkish

Document ID (Org No.):

2000585300

Frequency:

Bi-Annual

eISSN:

2651-3870

pISSN:

2146-4928