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International Accounting
 

Chief Accountant of the Moscow City Council A.P. Roudanovsky and his balance sheet model

Vol. 19, Iss. 20, OCTOBER 2016

PDF  Article PDF Version

Received: 20 July 2016

Received in revised form: 1 August 2016

Accepted: 12 August 2016

Available online: 2 November 2016

Subject Heading: CHAPTER OF HISTORY

JEL Classification: H72, H75, H76, H83, M48, N93

Pages: 41-62

L'vova D.A. Saint-Petersburg State University, St. Petersburg, Russian Federation
d.lvova@spbu.ru

Importance The article discusses the accounting reform of the Moscow City government in the late 1890s undertaken by Alexander Roudanovsky, the Chief Accountant of the municipal administration. The reform resulted in the creation of a distinctive accounting system of the public economy, including the document management, chart of accounts and set of financial and non-financial reports. It also served as a basis for the original balance sheet model of the public sector economy, which later became known as the Roudanovsky three-part balance sheet.
Objectives The paper aims to analyze the practice of accounting and reporting of the Moscow City economy, when Roudanovsky was the Chief Accountant of the municipal administration, to study his methods to establish the relationship between balance sheet and budget, commercial and public sector accounting.
Methods The paper rests on the historical analysis of the evolution of municipal accounting, analysis, synthesis, grounding the cause-effect relationships, observation, comparison, grouping, interpretation, etc.
Results The study reveals the motivation to create a three-part balance sheet model and analyzes its gradual formalization. For the first time, the three-part balance sheet model is interpreted as a consequence of the experiment in the Moscow City accounting system transformation.
Conclusions and Relevance Roudanovsky's experiments for creating a balance sheet model of the Moscow City economy are significant; they illustrate the search and origination of the new scientific theory that meets the needs of the public sector's accounting practice.

Keywords: accounting, history, public sector accounting, balance sheet, city government

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