title: The contribution of V. V. Kovalev in the development of theory and practice of accounting, financial management and statistics in Russia
metadata.name: dc.contributor.author
metadata.value: Pyatov, Mihail L.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Kovalev, Vitaly V.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2022-03-04T12:29:55Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2022-03-04T12:29:55Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2021-12
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Pyatov M. L., Kovalev Vit. V. (2021) The contribution of V. V. Kovalev in the development of theory and practice of accounting, financial management and statistics in Russia. St Petersburg University Journal of Economic Studies, vol. 37, iss. 4, pp. 601–627.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu05.2021.404
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/35462
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The article describes the main stages of the creative path of the professor of St. Petersburg State
  University Valery Viktorovich Kovalev (1948–2020), who made a significant contribution to
  the revival in the 1990s of the Russian school of balance sheet science and financial analysis,
  considering the balance sheet as the most optimal financial model of a company. The features
  of the traditional Soviet school of analysis of the economic activity of enterprises, formed
  by the beginning of perestroika in the USSR and, to a certain extent, unable to satisfy the
  information needs of interested persons in the new economic conditions, are characterized.
  Demonstrates and reveals the range of methodological tasks posed to accountants — theorists
  by new conditions of management during the formation and further development of the
  post-Soviet economy in Russia. The content of the basis proposed by V. V. Kovalev methods of
  analysis of accounting (financial) statements of a legally independent business entity in modern
  conditions of a market economy as a synthesis of the developments of domestic balance
  sheets of the early 20th century and the conceptual foundations of the Anglo-American school
  of corporate finance at the end of the 20th century. The article characterizes the connection between
  the content of Professor Kovalev’s works and the provisions of the works of the famous
  Russian theorist in the field of accounting A. P. Rudanovsky (1863–1931). The development
  of the works of V. V. Kovalev from a set of indicators for the dynamic analysis of accounting
  (financial) statements to a new national school of financial management, which for the first
  time combined the concepts of continental European and Anglo-American accounting traditions
  and practices. The educational activities of V. V. Kovalev in the 1990s, the content of his
  works in the field of the history of financial science in Russia, including those created at the
  St. Petersburg State University, is revealed.
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 37; Issue 4
metadata.lang: -
metadata.name: dc.subject
metadata.value: accounting
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: analysis
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: balance science
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: science
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: theory
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: development
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: knowledge
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: finance
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: management
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: The contribution of V. V. Kovalev in the development of theory and practice of accounting, financial management and statistics in Russia
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 601-627.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/35462/1/601-627.pdf
resources.format: Adobe PDF
resources.size: 719,94 kB