Today, many events have proven basis for their
development. Modern accounting models are not an exception in this sense. Due
to the development of the modern technologies accounting models also got a
great foundation for growth and improvement. Modern Accounting Information
Technology (AIT) are based on the development of the use of a spreadsheet.
Which in turn served as the basis of situational matrix modeling in accounting.
Spreadsheet term coined in the first edition of the dictionary by Köhler
(1952b, with 387-389). However, this fact does not mean that Köhler was its
ancestor. It is more likely that the emergence of this phenomenon is associated
with the works of E. Degranzh in 1795 and 1814 (Mattesich and Galassi, 2000).
On the other hand, if one defines the
Accounting as a System, it is obvious that the data of such asystem will be
based on principles that quite familiar to us. In case of accounting it is, of
course,mathematics. The earliest reference to the fact that the basis of
accounting is just a mathematical component, is contained in the work of an
Italian monk L.Pacholi "Treatise on the accounts and records" and
till today all the manual and computerized accounting systems in their logical
construction are based on the principles and processes, described by him
(Sangster and Scataglinibelghitar, 2010).
However, while tracing the development of
accounting, one can see that the majority of the authors in majority neglect
the mathematical component of it. The mathematical approach often leveled
against the backdrop of false development of different accounting techniques,
dictated mainly by procedural accountants thinking. So, the procedural thinking
experiments did not leave minds, including Russian scientists (Jezierski,
etc.). However, it seems, that the main mistake of all these ideas lays in the
absence and detachment from the mathematical bases of accounting. And this is
the greatest destructive force for accounting as a science.
Double entry bookkeeping was in use in Russia
in the eighteenth century and public associations of accountants appeared in
Russia late in the nineteenth century with their own professional journals,
such as Accounting (Schetovodstvo) and Practical Life (Prakticheskaya zhizn)
from 1888 and 1889, respectively. Pacioli and his treatise were discussed in a
publication in 1809 by Karl Ivanovich Arnold, in the same year by Ivan
Akhmatov, and in the following year by the President of the Russian Academy of
Arts, AN Ilenin. Pacioli was held in very high regard in Russia and Russian
accountants celebrated the 400th anniversary of the publication of Pacioli’s
treatise in December 1894 with the first translation of the treatise into
Russian (by Eduard Grigorievich Valdenberg), speeches, and a dinner (Sokolov
and Sokolov, 2011).
After the planned period of Russian economy,
the transition to International Financial Reporting Standards increased demand
for training programs that were aimed not only at the university graduates, but
also to professional accountants. Although some companies believe that the cost
of training will not bring proper results, and make a decision in favor of
outsourcing accounting services, increasing demand for additional economic
education program lays in the professional development opportunities in this
Prior to 2011, such programs were directed
primarily at the relatively limited number of banks, international insurance
companies and some listed companies, which were obliged to report in accordance
with IFRS. Most programs on the Russian educational market, are the branches of
international professional educational institutions (eg, ACCA / DipIFR ACCA,
CAP / CIPA, IFA / IAB, CPA and CA). Such programs typically contain
predominantly IFRS themes embody complex skills, and offer certification at the
end of the course. However, such training courses usually have a relatively
high cost. Practice shows that the price is one of the most important factors
when choosing an education program for professional development purposes. Though
inexpensive alternative program based on short-term courses in Russian, based
on the theory, and do not provide certification, do not have international
status. When there are no national accreditation requirements for teaching
accounting, program quality varies. The current state of accounting university
teaching reflects the problems that have arisen during the implementation of
IFRS in accounting practices, namely, the lack of adequate educational
resources, lack of teachers with relevant professional experience and
historically focused on fiscal rather than financial statements. The relevance
of the study is the need for modeling the processes occurring in the accounting
as a result of transformation, through the study of relations and mechanisms of
interaction between economic agents, universities and society. Building
foresight model transformation will give an understanding of the dynamics of
professional accountancy training and ensure the balance of the labor market
and the public interest, that will assist in determining the path of further
development of the accountancy profession and accounting, as a whole, as an
important stage of Russia development, and enrich our understanding of
accounting in modern Russia. In particular, in the study by comparing the state
of accounting in Russia with Western practices and the construction of
foresight models of accounting transformation proposed decision a major
scientific problem, namely, understanding the nature of the accounting
profession in Russia today, compared with the same professions in other areas
of the world economy. The solution of this problem will help to formulate
specific proposals to improve and reform the training of professional
accountants in Russia, as well as enhance the role and status of the Russian
accounting in the context of globalization.
Decree of the Ministry of Finance of the Russian
Federation ?160n from 18.07.2012 "On the introduction of IFRS and IFRS
Clarifications on the territory of the Russian Federation"
Decree of the Ministry of Education of the Russian
Federation "The list of specialties and areas of training of higher
education» ? 1061 from 12.09.2013 (Electronic resource: Access:
http://www.rg.ru/2013/11/01/obr-napravlenia-dok. treatment Date: October 2013).
Gurskaya M.M. (2013), Methodology and methods of
accounting: the genesis and framework: a monograph. - Krasnodar: Prosveschenie-
SOUTH – P. 287.
Kolvakh O.I. (2000). Situational-matrix accounting
in accounting and economic analysis. Monograph - M.
R.,(1964). Accounting and Analytical Methods, Englewood Cliffs NJ: Irwin
E.L. (1952b). A Dictionary for Accountants. Englewood Cliffs, NJ: Prentice-
Mattesich R., Galassi G. (2000), History of
Spreadsheet: from matrix accounting to modelling and computerization. //
Accounting and its history. Collection of the papers from the World Accounting
Historical Congress. – Madrid – Spain, July 19-21.
Sangster A, Scataglinibelghitar G. (2010). Luca
Pacioli: The Father of Accounting Education. // Accounting Education
Sokolov Ya.V. (1996), Accounting: from the
beginnings to the present day: A manual for the universities - M.: Audit,
UNITY, - 638 p.
Sokolov Ya. V. (1991), Historical overviews of
accounting. – M.: Money and statistics.
Kuter M.I., Gurskaya M.M., Kuter K.M. (2011), The
history of double-entry bookkeeping: double entry accounting // International
accounting. -? 17. - P. 46-64.