Saint-Petersburg State University

Sokolov Reading

View from the Past to the Future

10-11 February 2011 Saint-Petersburg

International Scientific Conference Program YAROSLAV VYACHESLAVOVICH SOKOLOV (1938-2010)

2 10 FEBRUARY, THURSDSAY HOUSE OF SCIENTISTS OF RUSSIAN ACADEMY OF SCIENCES (DOM UCHENYH RAN)

Address: Dvortsovaya nab., 26, Saint-Petersburg

13.00-14.00 – REGISTRATION (SECOND FLOOR HALL)

14.00-17.00 – PLENARY SESSION (OAK HALL)

Presenter of the session: Irina I. Eliseeva, corresponding member of Russian Academy of Sciences, Director of Sociological Institute of Russian Academy of Sciences

Opening Ceremony. Welcoming Speeches: 1. Elena G. Chernova, Vice-rector of St.-Petersburg State University 2. Nelly A. Smirnova, Head of the Department of Statistic, Accounting and Audit of St.- Petersburg State University 3. Vyacheslav V. Skobara, the President of Russian Guild of Auditors 4. Aleksandr P. Kuznetsov, the President of Audit Chamber of Saint-Petersburg 5. Nikolay D. Vrublevskiy, Chief Editor of the Magazine «the Accounting» Presentations: James J. McKinney, Ph.D., C.P.A., Robert H. Smith School of Business, University of Maryland, USA, Academy of Accounting Historians President-Elected CONDEMNATION, PROHIBITION, AND DISAPPEARANCE OF PUBLIC ACCOUNTING FIRMS ORGANIZED AS CORPORATIONS IN THE UNITED STATES ACCOUNTING PROFESSION

Irina I. Eliseeva, Doctor of Economics, Professor, Head of the Department of Statistics and Econometrics, Saint Petersburg State University of Economics and Finance, Director of Sociological Institute, Russian Academy of Sciences Corresponding Member, Russia IDEA OF VARIABILITY IN ACCOUNTING AND STATISTICS

15.20-15.40 – coffee-break

Oktay Güvemli, Professor, Doctor, Marmara University, Turkey Batuhan Güvemli, Assistant Professor, Doctor, Trakya University, Turkey ACCOUNTING WORLD CONGRESSES AND YAROSLAV V. SOKOLOV’S EVALUATIONS ON THE SOCIALIST ACCOUNTING ORDER

Giuseppe Galassi, Professor of Economia Aziendale,University of Parma, Italy THE FOUNDATIONS OF INFORMATION ECONOMICS, DECISIONS AND ECONOMIA AZIENDALE

17.00-18.00 - coffee-break

11 FEBRUARY, FRIDAY 3 THE FACULTY OF ECONOMICS, SAINT-PETERSBURG STATE UNIVERSITY

Address: Tavricheskaya st., 21, Saint-Petersburg

PARALLEL SESSIONS 09.30-11.10 – FIRST MEETING

11. 10-11.30 – COFEE-BREAK

11.30-13.10 – SECOND MEETING

13.30-14.30 – LUNCH (Address: Chaikovskogo st., 62)

15.00-16.40 – THIRD MEETING

SESSION 1. ACCOUNTING HISTORY

ROOM Т-57

1 MEETING. Chairman – Professor Giuseppe Galassi

Jean-Guy Degos, Professor in Accounting and Sciences of Management, University Montesquieu – Bordeaux IV, France EARLY WORKS OF AN ACCOUNTING THEORIST IN RUSSIAN CSARS ALEXANDER II AND ALEXANDER III'S TIME: EUGENE LÉAUTEY (1845-1909)

Alan Sangster, Professor, Middlesex University Business School, London, UK Greg Stoner, Lecturer, University of Glasgow, UK Paul De Lange, Associate Professor, RMIT University, Australia Brendan O’Connell, Professor, RMIT University, Australia PACIOLI’S FORGOTTEN 4TH BOOK: THE RICORDANZE

Mihail I. Kuter, Doctor of Economics, Professor, Head of the Department of Accounting and Audit, Marina M. Gurskaya, Ph.D. in Economics, Assistant Professor Anton V. Kuznetsov, Post-graduate student Кonstantin M. Kuter, Post-graduate student, Kuban State University, Krasnodar, Russia RUSSIAN PRESENCE IN THE ARCHIV DATINI AND ITS IMPLICATIONS

Angela Orlandi, Professor, Facoltà di Economia, Università di Firenze, Italy THE AFFIRMATION OF DOUBLE-ENTRY BOOKKEEPING IN THE BUSINESS ACCOUNTS OF TUSCAN MERCHANTS IN THE LATE MIDDLE AGES

4 2 MEETING. Chairman – Professor Oktay Güvemli

Kabiru Isa Dandago, PhD, ACA, ACTI, MNIM, MNES, MIMC, professor, Head of the accounting departmen, Consulting services’ Group Bayero, University of Bayero, Kano, Nigeria HISTORICAL DEVELOPMENT OF ACCOUNTING PROFESSION IN NIGERIA

Jaan Alver, Professor, Head of Department of management accounting, Tallinn University of Technology, Estonia Lehte Alver, Professor, Head of Department of financial accounting, Tallinn University of Technology, Estonia KARL INNO – THE MOST TALENTED ESTONIAN PROFESSOR OF ACCOUNTING, BANKING AND BUSINESS ECONOMICS IN 1930ties AND 1940ties

Vyacheslav Y. Sokolov, Professor, Doctor, Saint-Petersburg University of Economic and Finance, Saint- Petersburg, Russia ACCOUNTING FOR PPE IN SOVIET TIMES

Tatiana V. Eremenko, Post-graduate student, Saint-Petersburg State University, Saint-Petersburg, Russia THE FORMATION OF THE CONCEPT OF “AMORTIZATION” IN THE METHODOLOGY OF ACCOUNTING

3 MEETING. Chairman – Professor Vyacheslav Y. Sokolov

Dmitry V. Nazarov, Ph.D., Associate Professor, All-Russian Distance Institute of Finance and Economics (ARDIFE) Nikolay N. Klinov, Ph.D., Associate Professor, Moscow, Russia CONTRIBUTION OF I.I. BETSKOY AND G.A. SAKHAROV TO THE ESTABLISHMENT OF RUSSIAN ACCOUNTING SCIENCE

Irina N. Lvova, Ph.D, Associate Professor, Saint-Petersburg State Engineering and Economic University, Saint-Petersburg, Russia THEORY OF ACCOUNTING AS A PART OF ACCOUNTANT’S PROFESSIONAL KNOWLEDGE: A HISTORICAL ASPECT Elena A Shelukhina Ph.D, Associate Professor, Stavropol Institute of management, Stavropol, Russia HISTORY OF ORIGIN AND EVALUTION OF LABORATORY ACCOUNTING

5 SESSION 2. ACCOUNTING THEORY

ROOM Т-58

1 MEETING. Chairman – Professor James J. McKinney

Jacques Richard, Professor, Université Paris Dauphine, France MEANINGS AND ROOTS OF THE WORD “ACCOUNTING”: A COMPARATIVE STUDY OF SIXTY FIVE LANGUAGES

Natalia A. Kamordzanova, Doctor of Economics, Professor, Head of the Department of Accounting and Audit, Pro-rector of the St. Petersburg State Engineering and Economic University, St. Petersburg, Russia THE POSSIBILITY AND NECESSITY OF PSYCHOLOGY IN ACCOUNTING

Aleksey I. Nechitaylo, Doctor of Economics, Professor, Head of the Department of Accounting, Saint- Petersburg Trade-Economic Institute, Saint-Petersburg, Russia CONCEPTUAL INTERPRETATION OF ACCOUNTING AND REPORTING Svetlana N. Karelskaya, Ph.D. in Economics, Senior Lecturer, St. Petersburg State University, Saint- Petersburg, Russia FORECAST IN ACCOUNTING

2 MEETING. Chairman – Professor Jacques Richard

Victor I. Strazhev, Doctor of Economics, Professor, Belarus State Economic University, Belarus LOOKING AT THE OBJECT AND SUBJECT OF ACCOUNTING FROM THE PAST AND PRESENT

Oleg I. Kolvakh, Doctor of Economics, Professor, Head of the Department of Accountancy and Audit, Anna B. Vysotskaya, Post-graduate student Sofia A. Shapovalova , Post-graduate student, Southern Federal University, Rostov, Russia MATRIX MODELS AS THE METAMODEL OF ACCOUNTING (AXIOMATICS, BASIC FORMULAE AND POSSIBLE APPLICATION)

Marina M. Gurskaya, Ph.D. in Economics, Associate Professor, Kuban State University, Krasnodar, Russia STATIC AND DYNAMIC CONCEPTS OF THE ACCOUNTING, AND VALUE OF THE METHODICAL ASPECTS IN THEIR DEVELOPMENT

Bulat R. Gareev, Ph.D. in Economics, Assistant Professor, Kazan State Finance and Economics Institute, Kazan, Russia THREE PARADIGMS OF PROFIT OR LOSS CALCULATION AND ITS INTER-LINKAGE WITH BALANCE SHEET

6 3 MEETING. Chairman – Professor Mihail I. Kuter

Kim Y. Tsygankov, Doctor of Economics, Professor, Siberian Academy of Finances and Banking, Novosibirsk, Russia THE THEORY OF ACCOUNTANCY: THE PAST AND THE PRESENT

Svetlana G. Vegera, Ph.D. in Economics, Associate Professor, Head of the Department of Accounting and Audit, Polotsk State University, Novopolotsk, Republic of Belarus DEVELOPMENT OF LAND ACCOUNTING METHODOLOGY IN THE CONTEXT OF SYNERGETIC PHILOSOPHIC PARADIGM OF SCIENTIFIC KNOWLEDGE

Elena B. Abdalova, Ph. D. in Economics, Associate professor, Saint-Petersburg University of Economics and Finance, Saint-Petersburg, Russia ACCOUNTING IN THE CONDITIONS OF CONTEMPORARY MANAGEMENT PARADIGMS

Angelika S Krutova, Ph. D. In Economics, Associate professor, Kharkov State University of nutrition and trade, Ukrane DIVERSIFICATION OF ACCOUNTING PARADIGM IN TERMS OF ECONOMICS INFORMATIZATION

7 SESSION 3. CONTEMPORARY ISSUES IN ACCOUNTING AND AUDIT

ASSEMBLY HALL

10.00-11.45 ROUND TABLE «ACCOUNTING FOR USERS OF INFORMATION»

CHAIRMAN – PROFESSOR OLGA V. EFIMOVA

PARTICIPANTS:

N.M. TKACHENKO, L.A. PRIMOSTKA, V.TSUKANU, I.N. GOLOCHALOVA, L.A. LAKHTIONOVA, A.A. SHAPOSHNIKOV, M.A. MARSHAKOVA, M.M. SEMCHENKO, S.L. KOROTAEV, A.A. BABAEV, G.G. LEVINA, B.T. BALAYAN, E.A. LEDKOV

12.00-13.45 ROUND TABLE «THEORY AND PRACTICE OF AUDIT»

CHAIRMAN – PROFESSOR MARGARITA V. MELNICK

PARTICIPANTS:

V.V. SKOBARA, A.P. KUZNETSOV, A.V. CHMEL, S.D. ZAGARSKYH, S.N. TERLINA, Y.N. GUZOV, G.V. SOBOLEVA, A.V. GAZARYAN, M.T. BASABIKOVA, I.Y. CHUMAKOVA, O.V. STRELNIKOVA

15.30-17.00 ROUND TABLE «THEORY AND PRACTICE OF MANAGEMENT ACCOUNTING»

CHAIRMAN – PROFESSOR OLGA D. KAVERINA

PARTICIPANTS:

T.A. GORZIB, A.I. BELOUSOV, G.V. MIKHAYLOVA, T.S. GOLUBEVA, I.V. KOLOS, N.A. ERMAKOVA, A.A. POZOV, N.A. MIKHAYLOVA, V.O. ZARETSKIY, P.V. PAVLOV

8 SESSION 4. YAROSLAV V. SOKOLOV IDEAS IN ACCOUNTING, ANALYSIS AND AUDIT

ROOM Т-77

1 MEETING. Chairman – Professor Natalya N. Karzaeva

Vitaliy B. Ivashkevich, Doctor of Economic Science, Professor, Chief of Management Accounting and Controlling Department, Kazan State Finance and Economics Institute, Russia IN HONOUR OF YAROSLAV SOKOLOV

Natalia N. Maluga, Doctor of Economic Science, Professor, Chief of Statistics and Analysis Department, Zhytomir State Technological University, Zhytomir, Ukrain Irina V. Zamula,, д.э.н., Doctor of Economic Science, Professor of Statistics and Analysis Department, Zhytomir State Technological University, Zhytomir, Ukrain PRESENTATION OF BOOK “AFTERWORD: DEDICATION TO YAROSLAV SOKOLOV” (AUTHORS: PROF. BUTYNETS, ASSOC. PROF. KOZLOVA) Lubomira M. Kindratskaya, Doctor of Economics, Professor, Head of the Department of Accounting and Economic Analysis of Credit and Budgetary Institutions, Vadim Getman Kiev National Economic University, Ukraine THE RECOGNITION OF YAROSLAV V. SOKOLOV THOUGHTS IN ACCOUNTING SCIENCE

Evgeniy F Mosin, Ph. D, Professor of the Department of Constitutional Law, Saint-Petersburg Humanity University of Trade Unions, Lawyer of the Bar of Saint-Petersburg PRAGMATISM AND ROMANTISM OF THE ACCOUNTING IN YA. V. SOKOLOV’S PAPERS

Tatiana O. Terenteva, Ph.D., Associate Professor, Saint-Petersburg State University, Saint-Petersburg, Russia ACCOUNTING PRINCIPLES IN Y.V. SOKOLOV WORKS

Uryi N. Guzov, Ph.D., Associate Professor,Member of Russian Guild of Auditors Presidential Council Olga V. Strelnikova, Ph.D., Associate Professor, Saint-Petersburg State University, Saint-Petersburg, Russia Y.V. SOKOLOV CONTRIBUTION INTO DEVELOPMENT OF AUDIT IN RUSSIA

2 MEETING. Chairman – Professor Vitaliy B. Ivashkevich

Mihail L. Piatov, Doctor, of Economics, Professor, St.Petersburg State University, Russia Natalya N. Karzaeva, Doctor of Economics, Professor, Head of the Economic Analysis and Audit Department, Russian State Agrarian University – MTAA named after K.A.Timiryazev ,Moscow, Russia ACCOUNTING MYSTICISM AND ACCOUNTING DEMYSTIFICATION IN Y.V. SOKOLOV WORKS

Svetlana M. Bychkova, Doctor in Economics, Professor, St-Petersburg State Agrarian University, Saint- Petersburg, Russia THE INTERNATIONAL ACTIVITY OF Y.V. SOKOLOV AND HIS IDEAS

9 Sergey V. Moderov, Head of International Financial Reporting Department at audit and consulting firm the Institute for Enterprise Issues, Member of ACCA Natalia V. Generalova , Ph.D. in Economics, Associate Professor, Saint- Petersburg State University, Saint-Petersburg, Russia IFRS IN RUSSIA: ITS IMPLEMENTATION AND PROFESSOR YA.V. SOKOLOV VIEWS

Natalya A. Sokolova, Ph.D. in Economics, Associate Professor, Saint-Petersburg State University, Saint- Petersburg, Russia PROBLEMS OF ACCOUNTING INFORMATION ANALYSIS IN THE LIGHT OF PROFESSOR SOKOLOV THEORY OF INFORMATION PARADOXES

Dina A. Lvova, Ph.D., Associate Professor, Saint-Petersburg State University, Saint-Petersburg, Russia THEORY OF PUBLIC SECTOR ACCOUNTING IN Y.V. SOKOLOV WORKS

10 SESSION 5. STATISTICS AND ANALYSIS

ROOM Т-80

1 MEETING. Chairman – Professor Dmitry A. Pankov

Rositsa N Ivanova, Dr. in Economics, Department of Accounting and Analysis, University of National and World Economy, Bulgaria REASONING ABOUT THEORETICAL FOUNDATIONS OF FINANCIAL AND COMMERCIAL (BUSINESS) ANALYSIS

Jaan Alver , Professor, Head of Department of management accounting, Emilia Startseva, Post-graduate student, Tallinn University of Technology DEVELOPMENT OF BUSINESS ANALYSIS IN ESTONIA UNTIL 1991: HISTORICAL RESEARCH

Marko L. Timchev, Dr. in Economics, Associate Professor, University of National and World Economy, Sofia, Bulgaria ANALYSIS OF THE INSOLVENCY RISK AND BALANCED BUSINESS ANALYSIS OF THE COMPANY’S EFFICIENCY IN THE CONDITIONS OF A FINANCIAL AND ECONOMIC CRISIS

Nikolay V. Hovanov, Doctor of Physical and Mathematical Sciences, Professor Saint-Petersburg State University, Anton L. Dmitriev, Ph.D., Associate Professor, Saint-Petersburg University of Economic and Finance Olga G. Sergeeva, Post-graduate student, Saint-Petersburg State University, Saint-Petersburg, Russia STABLE AGGREGATE UNITS OF ACCOUNT: PREHISTORY, THEORY AND POSSIBLE APPLICATION

2 MEETING. Chairman – corresponding member of Russian Academy of Sciences, Professor Irina I. Eliseeva

Dmitriy A. Pankov, Doctor of Economics, Professor, Head of the Department of accounting, analysis and audit, Yuliya Y. Kuhto, Post-graduate student, Belarusian state economic university, Minsk, Republic of Belarus

VALUE ADDED AS A BASIC FINANCE INDICATOR OF BUSINESS AND OBJECT OF THE ACCOUNTING ANALYSIS

Svetlana V. Kurysheva, Doctor of Economics, Professor,Saint- Petersburg State University of Economic and Finance, Saint-Petersburg, Russia STATISTICAL ANALYSIS AS A FACTOR IN REDUCING THE RISK OF TRAVEL TAX AUDIT FOR ENTERPRISE

Irina N. Popova, Ph.D., Senior Lecturer, Saint-Petersburg State University, Saint-Petersburg, Russia THE HISTORICAL REVIEW AT STUDYING OF DYNAMICS OF INDICATORS

11 Tatiana O. Dyukina, Ph.D. in Economics, Associate Professor, Saint-Petersburg State University, Saint- Petersburg, Russia

HISTORY OF DEMOGRAPHY: NEW VIEW

18.00 – Restaurant. Closing Ceremony (banquet).