Aldarova T.M. East Siberia State University of Technology and Management, Ulan-Ude, Republic of Buryatia, Russian Federation email@example.com
Frolova V.A. East Siberia State University of Technology and Management, Ulan-Ude, Republic of Buryatia, Russian Federation firstname.lastname@example.org
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.
Lopukha T.L., Borshch A.A. [The Russian mentality and transformation of associated values in modern Russia]. Gumanitarnye problemy voennogo dela = Humanitarian Problems of Military Affairs, 2015, no. 2, pp. 117–122. (In Russ.)
Aitbaev A. [The essence, content and importance of the concepts 'mentality' and 'mindset']. Izvestiya VUZov Kyrgyzstana, 2015, no. 9, pp. 91–95. (In Russ.)
Kharitonova E.V. Sootnoshenie ponyatii “mentalitet” i “mental'nost'”.V kn.: Istoriogenez i sovremennoe sostoyanie rossiiskogo mentaliteta [The interrelations of the concepts of 'mentality' and 'mindset'. In: History and modern state of Russian mentality]. Moscow, Institute of Psychology of RAS Publ., 2015, pp. 226–239.
Mikhina E.M. Istoriya mental'nostei, istoricheskaya antropologiya: zarubezhnye issledovaniya v obzorakh i referatakh [History of mentalities, historical anthropology: Foreign studies in reviews and structural abstracts]. Moscow, RSUFH Publ., 1996, 256 p.
Gurevich A.Ya. [The study of mentalities]. Etnograficheskoe obozrenie = Ethnographic Review, 1988, no. 6, pp. 16–25. (In Russ.)
Sokolov Ya.V., Kovalev V.V. [Principles of Russian Accounting]. Bukhgalterskii uchet = Accounting, 1992, no. 12, pp. 23–25. (In Russ.)
Kuznetsov A.V., Panzhenskaya I.G. [From the history of the Russian accounting before Peter the Great epoch]. Vestnik Adygeiskogo gosudarstvennogo universiteta. Seriya 5: Ekonomika = Bulletin of Adyghe State University. Series 5: Economics, 2015, no. 3, pp. 87–96. (In Russ.)
Sinitsyna N.V. et al. Monashestvo i monastyri v Rossii XI–XX veka. Istoricheskie ocherki: monografiya [Monkhood and monasteries in Russia of 11th–20th centuries. Historical essays: a monograph]. Moscow, Nauka Publ., 2002, 346 p.
Sokolov Ya.V., Kovalev V.V. [Accounting in the era of Peter the Great]. Bukhgalterskii uchet = Accounting, 1993, no. 1, pp. 36–38. (In Russ.)
Kovalev V.V. [Accounting in Russia: Change in Priorities]. Vestnik Sankt-Peterburgskogo universiteta. Seriya 5: Ekonomika = Bulletin of St. Petersburg University. Series 5: Economics, 2010, no. 4, pp. 98–112. URL: https://elibrary.ru/item.asp?id=15546394 (In Russ.)
Barats S.M. Kurs dvoinoi bukhgalterii [A double-entry accounting course]. St. Petersburg, Tipografiya M.M. Stasyulevicha Publ., 1905, 681 p.
Kovalev V.V., Kovalev Vit.V. [Conceptual framework of accounting: Logic of evolution]. Vestnik Sankt-Peterburgskogo universiteta. Seriya 5. Ekonomika = Bulletin of St. Petersburg University. Series 5. Economics, 2015, vol. 4, pp. 117–152. (In Russ.)
Kul'kova N.S., Pigaleva D.E. [Accounting in the USSR: NEP and restoration of the traditional accounting system (1921–1929)]. Vestnik NGIEI, 2014, no. 7, pp. 159–167. (In Russ.)
Sokolov Ya.V. [Accounting in the NEP period]. Bukhgalterskii uchet = Accounting, 1996, no. 4, pp. 78–80. (In Russ.)
Voskresenskaya N.V., L'vova M.V. [The development of regulatory accounting in Russia]. Fundamental'nye issledovaniya = Fundamental Research, 2016, no. 12-3, pp. 584–589. (In Russ.)
Kulikova L.I. [The historical aspect of origin and development of the science of accounting system]. Vestnik Adygeiskogo gosudarstvennogo universiteta. Seriya 5: Ekonomika = Bulletin of Adyghe State University. Series 5: Economics, 2015, no. 3, pp. 97–105. (In Russ.)
Nikolaev I.R. Problemy real'nosti balansa [Problems of balance sheet's reliability]. Leningrad, Ekonomicheskoe obrazovanie Publ., 1926, 110 p.
Roudanovsky A.P. Teoriya balansovogo ucheta. Otsenka kak tsel' balansovogo ucheta [The theory of balance sheet accounting. Valuation as the target of balance sheet accounting]. Moscow, Makiz Publ., 1928, 174 p.
Tsygankov K.Yu. [Accounting in the USSR during Great Patriotic War]. Sibirskaya finansovaya shkola = Siberian Financial School, 2015, no. 6, pp. 185–187. (In Russ.)
Mazdorov V.A. Istoriya razvitiya bukhgalterskogo ucheta v SSSR (1917–1972 gg.) [History of development of accounting in the USSR (1917–1972)]. Moscow, Finansy Publ., 1972, 318 p.
Nazarov D.V., Medvedev M.Yu. Antologiya uchetnoi mysli iz istorii bukhgalterii [Anthology of accounting thought. From the history of accounting]. Moscow, Ekonomist" Publ., 2006, 351 p.
Sokolov V.Ya., Sokolov Ya.V. [International standards and we]. Yurist i bukhgalter = Lawyer and Accountant, 2001, no. 6, pp. 6–8. (In Russ.)
Generalova N.V. [Professional judgment and its application in the generation of IFRS-based financial statements]. Bukhgalterskii uchet = Accounting, 2005, no. 23, pp. 54–61. (In Russ.)
Popova E.A. [The concept of professional mentality in scientific literature]. Kazanskii pedagogicheskii zhurnal = Kazan Pedagogical Journal, 2010, no. 2, pp. 47–55. (In Russ.)
Oborina D.V. [On specifics of mentality of future teachers and psychologists]. Vestnik MGU. Seriya 14. Psikhologiya = The Moscow University Herald. Series 14. Psychology, 1994, no. 2, pp. 41–49. (In Russ.)