International Accounting
 

Accountancy among other academic disciplines: Discourse of the late 19th – early 20th centuries

Vol. 21, Iss. 11, NOVEMBER 2018

Received: 18 September 2018

Received in revised form: 1 October 2018

Accepted: 15 October 2018

Available online: 16 November 2018

Subject Heading: CHAPTER OF HISTORY

JEL Classification: I26, M41, M53, N33

Pages: 1340–1354

https://doi.org/10.24891/ia.21.11.1340

Osipov M.A. Saint-Petersburg State Economic University (SPbSEU), St. Petersburg, Russian Federation
osipov@finec.ru

ORCID id: not available

L'vova I.N. Saint-Petersburg State Economic University (SPbSEU), St. Petersburg, Russian Federation
irinalvova@list.ru

https://orcid.org/0000-0001-9521-8333

Subject The article studies the teaching practice of accountancy in tuition-based schools and departments of non-classical secondary schools in the late 19th through early 20th centuries.
Objectives We search for cross-disciplinary ties of accountancy and political economy, statistics, mathematics.
Methods The methodological framework is based on historical analysis of the evolution of accountancy as an academic discipline. The research draws upon general methods of cognition, such as analysis, synthesis, substantiation of the cause-and-effect relationship, observation, comparison, generalization, interpretation, etc.
Results We interpreted the subject, method and functions of accounting from perspectives of relevant scientific knowledge. The article also reviews various ideas of subjects and reveals contribution of renowned scholars into the creation of economic science, its statistical and mathematical principles. We demonstrate how accountancy became an academic and scientific discipline, though it used to be just a practice. The article unfolds the formation of related academic and scientific disciplines in retrospect and significantly supplements the existing knowledge of their substance.
Conclusions In the late 19th through early 20th centuries, accountancy sprang as an academic discipline. Scholarly circles discuss cross-disciplinary ties in tuition-based and secondary vocational training. Ideas of this research and our arguments are still relevant. As a result of this research, we reassumed the discourse on the relationship of accountancy, political economy, statistics and mathematics. Various arguments open new opportunities for developing the scientific knowledge. They may also underlie the contemporary discourse on the substance and methods for teaching economic disciplines.

Keywords: realschule, tuition-based schools, accounting, political economy

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