The History of the Formation and Development of the Saratov School of Accounting, Economic Analysis and Auditing

The article is devoted to the Saratov’s Accounting, Analytic and Control Scientific School, to those scientists and teachers who stood at the origins of the foundation of the Saratov School of Accounting, Economic Analysis and Auditing and to those who currently maintain its glorious traditions in t...

Full description

Saved in:
Bibliographic Details
Main Author: Yu. V. Mezdrikov
Format: Article
Language:Russian
Published: Government of Russian Federation, Financial University 2025-07-01
Series:Учёт. Анализ. Аудит
Subjects:
Online Access:https://accounting.fa.ru/jour/article/view/708
Tags: Add Tag
No Tags, Be the first to tag this record!
_version_ 1849395060546732032
author Yu. V. Mezdrikov
author_facet Yu. V. Mezdrikov
author_sort Yu. V. Mezdrikov
collection DOAJ
description The article is devoted to the Saratov’s Accounting, Analytic and Control Scientific School, to those scientists and teachers who stood at the origins of the foundation of the Saratov School of Accounting, Economic Analysis and Auditing and to those who currently maintain its glorious traditions in training highly qualified specialists and instructing the younger generation. The purpose of the research work is to present the history of the formation and development of the Saratov school of accounting, economic analysis and auditing, to emphasize the role and importance of scientific schools in the development of applied scientific research, improving the quality of education, research activities and the training of highly qualified specialists. In the course of the research work, the following methodology was used, namely: philosophical and general scientific methods (dialectical method, methods of systemic and structural-functional analysis, concrete historical and comparative methods); empirical methods (use of statistical data, analysis of regulatory legal acts and documents); theoretical and methodological analysis of literature; statistical and sociological analysis. Such approach enables to consider the scientific school as a social institution and general models to show the influence of variable social factors on its development. The results of the research are intended for a wide audience of readers, including the tutor’s staff of higher educational institutions in Saratov, who have devoted their lives to work in the education system, scientific research, education of young scientists and training highly qualified specialists; as well as scientific researchers who have made a significant contribution to the formation of the Saratov School of Accounting, Economic Analysis and Auditing.
format Article
id doaj-art-d642172073d74712bbb5f267c3846426
institution Kabale University
issn 2408-9303
2619-130X
language Russian
publishDate 2025-07-01
publisher Government of Russian Federation, Financial University
record_format Article
series Учёт. Анализ. Аудит
spelling doaj-art-d642172073d74712bbb5f267c38464262025-08-20T03:39:45ZrusGovernment of Russian Federation, Financial UniversityУчёт. Анализ. Аудит2408-93032619-130X2025-07-0112311212610.26794/2408-9303-2025-12-3-112-126573The History of the Formation and Development of the Saratov School of Accounting, Economic Analysis and AuditingYu. V. Mezdrikov0Yuri Gagarin State Technical University of SaratovThe article is devoted to the Saratov’s Accounting, Analytic and Control Scientific School, to those scientists and teachers who stood at the origins of the foundation of the Saratov School of Accounting, Economic Analysis and Auditing and to those who currently maintain its glorious traditions in training highly qualified specialists and instructing the younger generation. The purpose of the research work is to present the history of the formation and development of the Saratov school of accounting, economic analysis and auditing, to emphasize the role and importance of scientific schools in the development of applied scientific research, improving the quality of education, research activities and the training of highly qualified specialists. In the course of the research work, the following methodology was used, namely: philosophical and general scientific methods (dialectical method, methods of systemic and structural-functional analysis, concrete historical and comparative methods); empirical methods (use of statistical data, analysis of regulatory legal acts and documents); theoretical and methodological analysis of literature; statistical and sociological analysis. Such approach enables to consider the scientific school as a social institution and general models to show the influence of variable social factors on its development. The results of the research are intended for a wide audience of readers, including the tutor’s staff of higher educational institutions in Saratov, who have devoted their lives to work in the education system, scientific research, education of young scientists and training highly qualified specialists; as well as scientific researchers who have made a significant contribution to the formation of the Saratov School of Accounting, Economic Analysis and Auditing.https://accounting.fa.ru/jour/article/view/708saratov accounting analytical and control scientific schoolaccounting and economics facultyaccountinganalysis of economic activityteaching staff
spellingShingle Yu. V. Mezdrikov
The History of the Formation and Development of the Saratov School of Accounting, Economic Analysis and Auditing
Учёт. Анализ. Аудит
saratov accounting analytical and control scientific school
accounting and economics faculty
accounting
analysis of economic activity
teaching staff
title The History of the Formation and Development of the Saratov School of Accounting, Economic Analysis and Auditing
title_full The History of the Formation and Development of the Saratov School of Accounting, Economic Analysis and Auditing
title_fullStr The History of the Formation and Development of the Saratov School of Accounting, Economic Analysis and Auditing
title_full_unstemmed The History of the Formation and Development of the Saratov School of Accounting, Economic Analysis and Auditing
title_short The History of the Formation and Development of the Saratov School of Accounting, Economic Analysis and Auditing
title_sort history of the formation and development of the saratov school of accounting economic analysis and auditing
topic saratov accounting analytical and control scientific school
accounting and economics faculty
accounting
analysis of economic activity
teaching staff
url https://accounting.fa.ru/jour/article/view/708
work_keys_str_mv AT yuvmezdrikov thehistoryoftheformationanddevelopmentofthesaratovschoolofaccountingeconomicanalysisandauditing
AT yuvmezdrikov historyoftheformationanddevelopmentofthesaratovschoolofaccountingeconomicanalysisandauditing