Subject The article deals with the background of penetration of the Italian accounting school ideas into Russia, and, in particular, logismografia, Giuseppe Cerboni's doctrine. Cerboni's ideas were influential in the Russian theory of accounting from the 1880s to the 1930s. Several Russian accounting researchers, namely, Popov A.Z., Ezerskii F.V., Rudanovskii A.P., Galagan A.M., and Evslin Z.P. made a significant contribution to the study of the doctrine. Objectives The article contains a detailed analysis of Cerboni's ideas, their influence on the Russian accounting school, and especially on the public sector's accounting theory. Methods The methodological basis of the study is a historical analysis of accounting theories that were significant for Italian and Russian accounting schools. Results The study determines what provisions of Cerboni's theory attracted attention of Russian scientists, and how the latter interpreted them. The article focuses on the attempts of using Cerboni's ideas in the past, and on their continuing relevance. The results of the study were presented at the 34th Congress of the European Accounting Association in Rome. Conclusions and Relevance Russian accountants undertook a unique attempt of practical application of Cerboni's logismografia. The theory showed its undeniable advantages as a basis of synthesis of the budgetary and commercial accountancy. The experience may be also useful for the ongoing reform of the public sector (budgetary) accounting.
Keywords: Giuseppe Cerboni, logismografia, public sector accounting, cameral accounting, budget utilization
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