Volkova O.N.Higher School of Economics, National Research University, Saint Petersburg, Russian Federation volkova@rambler.ru
The article analyses the structure and evolution of accounting as a socio-economic institute since the beginning of the 2nd millennium BC to the present day. The author demonstrates that the sequence of stages of formation of the institute of accounting and its functionality meet the common patterns of institutionalization. The structure of accounting highlights institutions of accounting practices (techniques and professions) and accounting knowledge (education and sciences) and the paper discerns and describes the milestones of their evolution.
Keywords: accounting, social-economic institute, accounting institute, institutional history, accounting history, audit, multi-paradigmatic, accounting education
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