Importance The article examines phases, which accounting sciences underwent in their origination and development in Russia on the verge of the 19th and 20th centuries. Objectives We analyze the historical background of views on the substance and content of accounting sciences investigated by the Russian scholars. Methods The methodological framework comprises publications of renowned Russian scholars of the late 19th and the early 20th centuries, who dealt with the development of accounting sciences. We applied such methods as analysis, synthesis, observation, comparison and logic generalization. Results We found that the Russian scholars had started studying accounting sciences after 1850, thus creating the national science of bookkeeping. Scholars undertook a more serious approach in the late 1880s and divided the accounting practice and accounting study, streaming them into three disciplines of bookkeeping, accounting and analysis. We formulated methods of scientific cognition used in accounting sciences, i.e. observation, registration, induction, deduction, synthesis and analysis. Conclusions and Relevance In Russia accounting sciences evolved from a theoretical description of methods and techniques to the formation of sciences studying the sequence of the entity’s activities to ensure its successful operations.
Keywords: accounting, science, origination, development, history
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