The impact of ideology on the institutionalization of correspondence accounting education in Soviet Russia (1929–1939)

Marina Sidorova, Dmitry Nazarov and Ekaterina Listopad

Journal of Accounting Education, 2022, vol. 58, issue C

Abstract: The article discusses the case of the All-Russian State Distance Learning Institute of Finance and Economics (VZFEI), a Russian educational organization, where the methodology of correspondence accounting education was developed in the 1930s. Later, this methodology was actively used by many universities in the USSR that had a strong influence on the competence model of Soviet accountants. Mobilization of state resources made it possible in a short time to train a large number of financial specialists necessary for the implementation of ambitious plans for the country’s industrialization.

Keywords: Accounting education; Ideology; Correspondence education; Soviet accounting; Educational institution (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eee:joaced:v:58:y:2022:i:c:s0748575121000531

DOI: 10.1016/j.jaccedu.2021.100766

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