J. V. Sokolov and his Role in the Development of Accounting Theory and Practice in Russia
The paper is devoted to the 75 th anniversary of Prof. J. V. Sokolov, one of the most outstanding academicians in Russia, who made a remarkable contribution to development of the theory and practice of accounting. He was a chair of the Department of Statistics, Accounting and Auditing in St. Petersburg State University for nearly 15 years. Prof. Sokolov was particularly known in the country as an expert in accounting history. He was the most authoritative researcher of the works of Luca Pacioli (1445–1517), who is considered as one of founders of the modern double-entry accounting. Both the main landmarks of Sokolov's course of life and his achievements in the area of accounting science and training specialists are reviewed in the paper. Sokolov's contribution to development of the accounting methodology and practice in the country is presented in the following subjects: 1) accounting theory development; 2) research of accounting history; 3) identifi cation of the place of accounting within the system of scientifi c knowledge; 4) research projects realization; 5) teaching; 6) dissemination of ideas and knowledge; 7) young scientists upbringing; 8) role in accounting profession development; 9) representation of profession in non-accounting circles; 10) international aspects professional activity.