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International Accounting
 

Economic forensics in Russia: history and modern times

Vol. 20, Iss. 11, JUNE 2017

PDF  Article PDF Version

Received: 17 April 2017

Received in revised form: 11 May 2017

Accepted: 29 May 2017

Available online: 15 June 2017

Subject Heading: CHAPTER OF HISTORY

JEL Classification: K00, К40, К41, К49

Pages: 659-670

https://doi.org/10.24891/ia.20.11.659

Skripkina O.V. Ryazan State Radio Engineering University (RSREU), Ryazan, Russian Federation
olgaskripkina2014@yandex.ru

Kiseleva O.V. Ryazan State Radio Engineering University (RSREU), Ryazan, Russian Federation
olgakiseleva2008@mail.ru

Subject The article discusses the social, historical and organizational prerequisites for the development of judicial economic expertise in Russia.
Objectives The study aims to generalize historical materials, describe and classify the social, historical and organizational stages of the development of judicial economic expertise in Russia, with a view to identifying the prerequisites for development, understanding the nature and content of the transforming judicial accounting expertise into judicial economic analysis.
Methods For the study, we used the evolutionary approach, as we discuss the evolution of the development of forensic expertise. Also, we used a method of unity of logic and history. The theoretical findings of our work get corroborated by historical evidence.
Results In the development of judicial economic expertise, we identify and define the socio-historical and organizational stages considered in the context of political and economic phenomena in Russia.
Conclusions We conclude that judicial economic expertise, as a separate type of forensic expertise, has evolved and improved in the context of political and economic developments in the State, and as a consequence of various organizational arrangements for the establishment and improvement of the structures that implement it, as well as due to the activities of scientists and specialists. The judicial economic expertise is now not just a science, a professional knowledge, but a course of education, as well.

Keywords: legal economic expertise, forensic expert institution, forensic expert

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