Dina Lvova - Academia.edu (original) (raw)

Papers by Dina Lvova

Research paper thumbnail of Peter the Great’s Cameralism and Transformations in Finance and Accounting

Research paper thumbnail of Mercantilism and cameralism in the reforms of Peter The Great through the lens of naval finance and accounting (1681-1725)

De Computis, Revista Española de Historia de la Contabilidad.

In the 18th century, the doctrine of mercantilism-cameralism penetrated Russia and became the bas... more In the 18th century, the doctrine of mercantilism-cameralism penetrated Russia and became the basis for the concept of state accounting, which was implemented in the Admiralty Regulation (1722), the first Russian accounting law. The Admiralty Regulation is a unique testimony to the earliest experience of the adoption of economic ideology and Western accounting style in Russia. It brought to Russian accounting an understanding of the importance of accounting procedures, budgeting and state control. The aim of this study is to show how the economic doctrine of the time influenced accounting, while also investigating whether accounting can serve as a gauge of the success of the doctrine and reform in general. Another research question is what it means for Russian accounting that the first accounting rules were developed for military purposes.

Research paper thumbnail of The development of Cameral Accounting Theory

The article examines the history and theory of one of the most popular and influential accounting... more The article examines the history and theory of one of the most popular and influential accounting concepts — cameral accounting. This concept (also called a model, theory or paradigm), broadly accepted until the end of the 18th century and still in use in the public sector, has not been thoroughly studied. There are very few publications investigating this concept, so the scale and importance of cameralism for the development of accounting theory is not yet realized. The article reviews the circumstances surrounding the creation and content of the first theory of cameral accounting by 18th century Austrian author Puehberg. This study is guided by historical research on the reform of the Austrian state and some publications on cameral accounting in modern domestic and foreign language literature. The comparative analysis of cited sources helps to formulate a new understanding of this theory and its role in the development of accounting. The theory of cameral accounting is considered ...

![Research paper thumbnail of Podtverzenije real`nosti i dostovernosti buchgalterskoj otcetnosti v teorii i praktike vnutrennego audita](https://a.academia-assets.com/images/blank-paper.jpg)

Research paper thumbnail of Admiralty Regulation: Mercantilist Impact on the Evolution of Accounting in the Eighteenth-Century Russia

Research paper thumbnail of Reflections on the Accounting Profession in Russia in the Late Nineteenth - Early Twentieth Century

Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016), 2016

Accounting profession in Russia has been taking shape since the late nineteenth century. That per... more Accounting profession in Russia has been taking shape since the late nineteenth century. That period is marked by discussions about the subject matter of the profession and establishment of the Institute of Accountants. Reflections arising from these discussions are an interesting topic of modern research. They gave rise to a whole variety of profession-related images (e.g. a 'cultural activist on the economic ground', 'artist and organizer', 'commerce officer', etc.), facilitating the moulding of the Institute rules. The present research is based on extensive materials of those discussions published in the journals Schetovodstvo, Kommercheskoye Obrazovaniye, Kommercheskaya Shkola i Zhizn and others. Among other sources were the materials from Russian educationalists' conventions on technical and professional education, and recommendations of directors of business schools from the series of meetings convened in the late nineteenth and early twentieth century. Some of resources available were not used in the course of modern studies, nor were they ever examined from this perspective. This paper attempts to provide a critical analysis of the past discussions. We tended to correlate these images with the reality in order to see how productive such discussions can be and which impact on the development of the profession they can have.

Research paper thumbnail of Factors of Possible Risk Prediction for Financial Statement Falsification in Banking Sector of Russian Federation

Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016), 2016

It is known that the financial statements are the subject of falsification. Risk assessment of po... more It is known that the financial statements are the subject of falsification. Risk assessment of possible falsification is a complex and urgent problem, which concerns a large number of scientific studies that use in modeling a variety of information contained in the financial statements. This paper presents the results of a study of the Russian companies financial reports falsifications. As a special object of a study are chosen commercial banks, whose licenses were revoked by the Bank of Russia in 2013-2016 year. The study is based on the hypothesis that formalized "red flags" are required to determine the risk of fraud by various characteristics of the company's activities. The presence of significant evidence obtained earlier, prompted to choose a composition of the Board of Directors as area of research for highlighting "red flags". Paper examines the connection between the risk of distortion of the financial statements and the company's Board of Directors. Based on empirical analysis of groups of banks implicated in the falsification of financial statements, this study discusses the characteristics of the Board of Directors that can be identified as important to assess the possible risk of fraud.

Research paper thumbnail of From Theatrical to Scientific Reviewing: The Case of Nikolay Blatov (1875–1942)

Accounting Historians Journal, 2018

This paper provides insight into the life of Nikolay Blatov, a Russian professor of accounting wh... more This paper provides insight into the life of Nikolay Blatov, a Russian professor of accounting who was active in the early 20th century. However, this is not a biographical study in the usual sense. It attempts to apply contextual analysis to one of the aspects of Blatov's career, i.e., writing reviews for the educational literature. The paper shows that Blatov's individual style as a reviewer was determined by his cultural environment: his education and his passion for theater journalism in his young years. The study compares the figures of speech that Blatov employed in his theatrical reviews with those in his later scientific reviews. His rhetoric and style as a theater reviewer enriched his scientific reviewing. The paper also considers Blatov's contribution to developing the rules that governed the narrative of textbooks. He influenced their composition, references, style, and the boundaries within which a textbook's language would remain literary.

Research paper thumbnail of Peter the Great’s Cameralism and Transformations in Finance and Accounting

Research paper thumbnail of Mercantilism and cameralism in the reforms of Peter The Great through the lens of naval finance and accounting (1681-1725)

De Computis, Revista Española de Historia de la Contabilidad.

In the 18th century, the doctrine of mercantilism-cameralism penetrated Russia and became the bas... more In the 18th century, the doctrine of mercantilism-cameralism penetrated Russia and became the basis for the concept of state accounting, which was implemented in the Admiralty Regulation (1722), the first Russian accounting law. The Admiralty Regulation is a unique testimony to the earliest experience of the adoption of economic ideology and Western accounting style in Russia. It brought to Russian accounting an understanding of the importance of accounting procedures, budgeting and state control. The aim of this study is to show how the economic doctrine of the time influenced accounting, while also investigating whether accounting can serve as a gauge of the success of the doctrine and reform in general. Another research question is what it means for Russian accounting that the first accounting rules were developed for military purposes.

Research paper thumbnail of The development of Cameral Accounting Theory

The article examines the history and theory of one of the most popular and influential accounting... more The article examines the history and theory of one of the most popular and influential accounting concepts — cameral accounting. This concept (also called a model, theory or paradigm), broadly accepted until the end of the 18th century and still in use in the public sector, has not been thoroughly studied. There are very few publications investigating this concept, so the scale and importance of cameralism for the development of accounting theory is not yet realized. The article reviews the circumstances surrounding the creation and content of the first theory of cameral accounting by 18th century Austrian author Puehberg. This study is guided by historical research on the reform of the Austrian state and some publications on cameral accounting in modern domestic and foreign language literature. The comparative analysis of cited sources helps to formulate a new understanding of this theory and its role in the development of accounting. The theory of cameral accounting is considered ...

![Research paper thumbnail of Podtverzenije real`nosti i dostovernosti buchgalterskoj otcetnosti v teorii i praktike vnutrennego audita](https://a.academia-assets.com/images/blank-paper.jpg)

Research paper thumbnail of Admiralty Regulation: Mercantilist Impact on the Evolution of Accounting in the Eighteenth-Century Russia

Research paper thumbnail of Reflections on the Accounting Profession in Russia in the Late Nineteenth - Early Twentieth Century

Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016), 2016

Accounting profession in Russia has been taking shape since the late nineteenth century. That per... more Accounting profession in Russia has been taking shape since the late nineteenth century. That period is marked by discussions about the subject matter of the profession and establishment of the Institute of Accountants. Reflections arising from these discussions are an interesting topic of modern research. They gave rise to a whole variety of profession-related images (e.g. a 'cultural activist on the economic ground', 'artist and organizer', 'commerce officer', etc.), facilitating the moulding of the Institute rules. The present research is based on extensive materials of those discussions published in the journals Schetovodstvo, Kommercheskoye Obrazovaniye, Kommercheskaya Shkola i Zhizn and others. Among other sources were the materials from Russian educationalists' conventions on technical and professional education, and recommendations of directors of business schools from the series of meetings convened in the late nineteenth and early twentieth century. Some of resources available were not used in the course of modern studies, nor were they ever examined from this perspective. This paper attempts to provide a critical analysis of the past discussions. We tended to correlate these images with the reality in order to see how productive such discussions can be and which impact on the development of the profession they can have.

Research paper thumbnail of Factors of Possible Risk Prediction for Financial Statement Falsification in Banking Sector of Russian Federation

Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016), 2016

It is known that the financial statements are the subject of falsification. Risk assessment of po... more It is known that the financial statements are the subject of falsification. Risk assessment of possible falsification is a complex and urgent problem, which concerns a large number of scientific studies that use in modeling a variety of information contained in the financial statements. This paper presents the results of a study of the Russian companies financial reports falsifications. As a special object of a study are chosen commercial banks, whose licenses were revoked by the Bank of Russia in 2013-2016 year. The study is based on the hypothesis that formalized "red flags" are required to determine the risk of fraud by various characteristics of the company's activities. The presence of significant evidence obtained earlier, prompted to choose a composition of the Board of Directors as area of research for highlighting "red flags". Paper examines the connection between the risk of distortion of the financial statements and the company's Board of Directors. Based on empirical analysis of groups of banks implicated in the falsification of financial statements, this study discusses the characteristics of the Board of Directors that can be identified as important to assess the possible risk of fraud.

Research paper thumbnail of From Theatrical to Scientific Reviewing: The Case of Nikolay Blatov (1875–1942)

Accounting Historians Journal, 2018

This paper provides insight into the life of Nikolay Blatov, a Russian professor of accounting wh... more This paper provides insight into the life of Nikolay Blatov, a Russian professor of accounting who was active in the early 20th century. However, this is not a biographical study in the usual sense. It attempts to apply contextual analysis to one of the aspects of Blatov's career, i.e., writing reviews for the educational literature. The paper shows that Blatov's individual style as a reviewer was determined by his cultural environment: his education and his passion for theater journalism in his young years. The study compares the figures of speech that Blatov employed in his theatrical reviews with those in his later scientific reviews. His rhetoric and style as a theater reviewer enriched his scientific reviewing. The paper also considers Blatov's contribution to developing the rules that governed the narrative of textbooks. He influenced their composition, references, style, and the boundaries within which a textbook's language would remain literary.