A history of professional accounting societies in St Petersburg

Abstract

This article deals with the history of the public accountancy movement in St Petersburg, Russia, and covers the period from its origins at the end of the nineteenth century up to the present day. It describes the activities of the professional associations and their contribution to the development of the profession and accounting theory and historical research. The article provides a detailed analysis of the structure of these associations, the procedure for their formation, membership rules and financing framework. Russian accounting societies are categorised according to three types: academic, trade-union-based and professional. It is shown that, despite continued and multiple efforts, no genuinely professional organisation has ever really evolved in Russia. Rather than constituting a profession, the accounting occupation is characterised as a group of persons united as an interest group or club.