Бухгалтерский учет как наука и практика

Ковалев Валерий Викторович
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Ковалев Валерий Викторович: СПбГУ

Vestnik of the St. Petersburg University. Series 5. Economics Вестник Санкт-Петербургского университета. Серия 5. Экономика, 2003, issue 1 (5), 120-131

Abstract: For many years specialists have argued whether accounting is a science or an art. The idea to separate the theoretical and practical dimensions of accounting was expressed by a famous Russian accountant E. Sivers (1852-1917). Later, similar discussions occured in other countries. This article summarizes some arguments and central definitions.

Date: 2003
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Persistent link: https://EconPapers.repec.org/RePEc:scn:003571:14809348

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