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The evolution of accounting and reporting in the public sector of economy

Vol. 22, Iss. 9, SEPTEMBER 2019

Received: 30 July 2019

Received in revised form: 12 August 2019

Accepted: 30 August 2019

Available online: 16 September 2019

Subject Heading: CHAPTER OF HISTORY

JEL Classification: М41

Pages: 1067–1084

https://doi.org/10.24891/ia.22.9.1067

Kulikova L.I. Kazan Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation
777phd@rambler.ru

https://orcid.org/0000-0001-7277-9971

Yakhin I.I. Kazan Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation
ilyakhin@mail.com

ORCID id: not available

Subject The article analyzes how the practice of accounting and reporting historically evolved in the public sector of economy.
Objectives The research focuses on various accounting schools and national accounting schools specifically and determines periods when accounting and reporting practices originated in the public sector, indicating respective timelines and milestones.
Methods The methodological framework includes proceedings of renowned scholars in accounting who worked in the late 19th through early 20th cc. and some contemporary authors. The reliability of findings is ensured with such methods as observation, comparison, generalization and interpretation.
Results We determine when accounting and reporting practices emerged in the public sector. The first period was proved to start with exchange practices, seeing the first preparation of accounting documents and annual reports on public income and expenditures. During the second period, internal accounting originated from proceedings of the German accounting school. The third period was opened with the use of logismography devised by the Italian school of accounting scholars. During the fourth period, principles of accounting and reporting in public companies were developed and theorized through accounting rules and techniques which were applied by the Moscow City Council.
Conclusions and Relevance We conclude that the economic substance and content of accounting and reporting practices in the public sector transformed as accounting sciences evolved. The research proves it is reasonable to refer to the previous and earlier proceedings when outlining modern accounting principles in the public sector of economy.

Keywords: accounting, reporting, public sector, evolution

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