Abstract:

Yaroslav V. Sokolov (11.01.1938-21.07.2010) was a leading Russian accounting theorist at the end of XX – beginning of XXI centuries. The central idea of his scientific school was an understanding of the accounting role for the existence of economical society. Principal directions of his scientific interests were accounting history and theory. During all his life, he published more than 700 scientific works, many of which were translated and reprinted abroad. This scientist organized modern accounting and auditing professional society in Russia. Yaroslav Sokolov was the first President of the Institute of Professional Accountants. More than 10 years he was a head of the famous statistics, accounting and audit department of the Saint-Petersburg State University. Among his main ideas were informational layer of fact of economic life theory, informational accounting paradoxes, accounting “coordinate system”, money value in the space and time, determination of boundaries of accounting methodology possibilities. He reconstructed Russian accounting history, made many names of practically lost brilliant Russian accountants alive. Sokolov was a supporter of philosophical understanding of accounting theory and practice, examination of accounting methodology in connection with legal, economical, social and general philosophical principles of modern science.

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