THE PROPRIETARY CONCEPT AT THE EARLY STAGE OF ACCOUNTING THEORY DEVELOPMENT: THE RUSSIAN EXPERIENCE
S. V. Kolchugin1,2
1Novosibirsk State Technical University, Novosibirsk, Russian Federation
2Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation
Keywords: accounting theory, accounting history, accounting concepts, the proprietary concept
Abstract
The content of the concept of ownership as one of the earliest accounting concepts is revealed in the article. A historical analysis of the proprietary concept is carried out according to foreign and domestic primary sources. It is proven that in Russia, the proprietary concept has been developed since the end of XIX century by such authors as F.V. Ezersky, I.P. Russiyan, I.F. Valitsky, V.D. Belov, and N.I(u.). Popov. Historically, the first author’s presentation of the proprietary concept is contained in the Russian triple accounting system of F.V. Yezersky, the first publications of which can be attributed to the period starting from 1864.
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