title: On the history of the creation of accounting textbooks: Late 19th — early 20th century
metadata.name: dc.contributor.author
metadata.value: Lvova, Irina N.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2023-02-07T12:15:53Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2023-02-07T12:15:53Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2022-09
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Lvova, I. N. (2022) ‘On the history of the creation of accounting textbooks: Late 19th — early 20th century’, St Petersburg University Journal of Economic Studies, 38 (3), pp. 436–461. https://doi.org/10.21638/spbu05.2022.305 (In Russian)
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu05.2022.305
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/38993
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The article deals with issues related to creating accounting textbooks the late 19th and early
  20th centuries, when mass business education began to develop in Russia. The evolution of
  ideas about the textbook, the requirements for textbooks, the evaluation of textbooks by reviews,
  the role of competitions in stimulating authors, the problem of selecting the qualitative
  textbook and attempts to solve it by administrative and market means, and, finally, the
  image of a modern accounting textbook as seen more than a century ago are examined. The
  article is based on a critical analysis of sources little or never used in previous studies, including
  textbooks, journal articles, materials from congresses of Russian leaders on technical and
  vocational education, and other representative meetings. The study shows that the historical
  context not only reveals the problems relevant to modern business education, but also provides
  an opportunity to learn about different approaches to solving them. The study suggests
  using historical experience to examine how effective administrative decisions about recommending
  educational literature have been. The study demonstrates that past experience can
  be used, for example, in organizing authors competitions. In retrospect, the debates about the
  permissibility of publishing reviews of textbooks are also of interest. The study proves that the
  concept of an accounting textbook proposed at the beginning of the 20th century hasn’t lost its
  relevance in terms of the abundance and scope of innovations and can be claimed by modern
  accounting science and methodological practice.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: St Petersburg University Journal of Economic Studies;Volume 38; Issue 3
metadata.lang: -
metadata.name: dc.subject
metadata.value: accounting education
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: business education
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: accounting textbook
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: accounting history
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: On the history of the creation of accounting textbooks: Late 19th — early 20th century
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 05.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/38993/1/05.pdf
resources.format: Adobe PDF
resources.size: 725,57 kB