Scientific School of Kuban State university

The history of the scientific school of Kuban State University (KubSU) is inextricably linked to the name of its founder and permanent head — Doctor of Economics, Professor M.I. Kuter. The Department of Accounting, Audit and Automated Data Processing headed by him has been successfully operating sin...

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Main Authors: M. M. Gurskaya, E. V. Olomskaya, F. T. Khot
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2023-10-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/556
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author M. M. Gurskaya
E. V. Olomskaya
F. T. Khot
author_facet M. M. Gurskaya
E. V. Olomskaya
F. T. Khot
author_sort M. M. Gurskaya
collection DOAJ
description The history of the scientific school of Kuban State University (KubSU) is inextricably linked to the name of its founder and permanent head — Doctor of Economics, Professor M.I. Kuter. The Department of Accounting, Audit and Automated Data Processing headed by him has been successfully operating since 1991. The scientist and his followers chose as a priority one of the key areas of scientific research in the field of accounting — the study of its conceptual foundations, theory, methodology, organisation, and history of evolution and development. With the help of foreign colleagues, a unique library containing rare editions on the history of accounting was collected. Thanks to the patronage of M.I. Kuter’s colleague and friend, the famous Italian economist G. Galassi, it became possible for Kuban scientists to have the opportunity for many years to visit the archives storing and preserving documents of medieval companies, to explore them and obtain unique data for research. They are studied using logical-analytical flow-chart and block diagram modelling — a scientific method developed by M.I. Kuter and modern digital technologies. At present, the Kuban Scientific School and its head occupy a leading place in Russia among the researchers of medieval accounting practices.
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institution Kabale University
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language Russian
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publisher Government of Russian Federation, Financial University
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series Учёт. Анализ. Аудит
spelling doaj-art-2022a31ef0a642929bebbbf40f4946fa2025-08-20T03:57:39ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2023-10-01104849610.26794/2408-9303-2023-10-4-84-96474Scientific School of Kuban State universityM. M. Gurskaya0E. V. Olomskaya1F. T. Khot2Kuban State UniversityKuban State UniversityKuban State UniversityThe history of the scientific school of Kuban State University (KubSU) is inextricably linked to the name of its founder and permanent head — Doctor of Economics, Professor M.I. Kuter. The Department of Accounting, Audit and Automated Data Processing headed by him has been successfully operating since 1991. The scientist and his followers chose as a priority one of the key areas of scientific research in the field of accounting — the study of its conceptual foundations, theory, methodology, organisation, and history of evolution and development. With the help of foreign colleagues, a unique library containing rare editions on the history of accounting was collected. Thanks to the patronage of M.I. Kuter’s colleague and friend, the famous Italian economist G. Galassi, it became possible for Kuban scientists to have the opportunity for many years to visit the archives storing and preserving documents of medieval companies, to explore them and obtain unique data for research. They are studied using logical-analytical flow-chart and block diagram modelling — a scientific method developed by M.I. Kuter and modern digital technologies. At present, the Kuban Scientific School and its head occupy a leading place in Russia among the researchers of medieval accounting practices.https://accounting.fa.ru/jour/article/view/556kubsu scientific schoolaccounting theoryaccounting history researchinternational co-operation
spellingShingle M. M. Gurskaya
E. V. Olomskaya
F. T. Khot
Scientific School of Kuban State university
Учёт. Анализ. Аудит
kubsu scientific school
accounting theory
accounting history research
international co-operation
title Scientific School of Kuban State university
title_full Scientific School of Kuban State university
title_fullStr Scientific School of Kuban State university
title_full_unstemmed Scientific School of Kuban State university
title_short Scientific School of Kuban State university
title_sort scientific school of kuban state university
topic kubsu scientific school
accounting theory
accounting history research
international co-operation
url https://accounting.fa.ru/jour/article/view/556
work_keys_str_mv AT mmgurskaya scientificschoolofkubanstateuniversity
AT evolomskaya scientificschoolofkubanstateuniversity
AT ftkhot scientificschoolofkubanstateuniversity