International Accounting

Historical preconditions for formation of the Russian accountant's mentality

Vol. 20, Iss. 16, AUGUST 2017

Received: 16 May 2017

Received in revised form: 4 July 2017

Received in final form: 4 August 2017

Accepted: 21 August 2017

Available online: 29 August 2017


JEL Classification: М41, М49

Pages: 962–976

Aldarova T.M. East Siberia State University of Technology and Management, Ulan-Ude, Republic of Buryatia, Russian Federation

Frolova V.A. East Siberia State University of Technology and Management, Ulan-Ude, Republic of Buryatia, Russian Federation

Subject Human mentality is determined by social, economic, cultural and national traditions developed in the society where a person is born and exists. The article studies the centuries-old history of accounting and formation of accountant's mentality.
Objectives The aim is to identify the relationship between the historically developed mentality of the Russian accountant and assessment of facts of economic life when the latter generates reliable financial statements.
Methods The study employs methods of analysis, comparison, systematization and generalization and reviews modern academic literature on the topic.
Results We classify historical preconditions, depending on the period of their occurrence, reveal strengths and weaknesses of the existing mentality of the Russian accountant. We believe that mentality and professional judgment are interconnected with the 'professional mentality of accountant' concept.
Conclusions Historical preconditions that positively influenced the mentality of the Russian accountant were formed in medieval Russia, then during the reign of Peter the Great, and after the abolition of serfdom. The period from 1918 to 1921 and the years of the new economic policy (NEP) are characterized by implicit positive influence on the mentality of the Russian accountant. This inspired the development of new accounting methods, which are successfully applied nowadays.

Keywords: mentality,


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