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.

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.

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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.

Ключевые слова: история бухгалтерского учета, общественное счетоводство, финансовый отчет, годовой отчет, городское самоуправление Аннотация Предмет. В статье впервые в российской бухгалтерской историографии рассмотрена история становления учета и отчетности городского самоуправления на примере отчетности Москвы 1870-1880-х гг. Цели. Статья содержит развернутый анализ содержания, методологии и развития отчетности в эпоху зарождения городского самоуправления в России на примере Москвы. Это первый опыт исследования отчетов российских городов в исторической ретроспективе. Методология. Методологической основой данной статьи является исторический анализ эволюции отчетности городского самоуправления. Исследование также опирается на такие общенаучные методы познания, как анализ и синтез, обоснование причинно-следственных связей, а также наблюдение, сравнение, группировка, интерпретация и др. Результаты. В результате исследования определены характер отчетности города Москвы в первые десятилетия по учреждении городского самоуправления, ее формат, методологические основания и новации в сравнении с общепринятой практикой. В статье обращается внимание на попытки использования этих новаций в прошлом и их неутраченную актуальность. Раскрывается значимость отчетности Москвы как уникального культурного памятника, хранящего обширные сведения из истории городской жизни. Выводы. Отчетность Москвы исследуемого периода представляет собой уникальный пример обдуманного и творческого подхода к построению муниципального отчета. Отчетность Москвы за первые 20 лет деятельности городского самоуправления отличал дуализм -разделение финансовых и годовых отчетов и внимание не только к востребованным законом финансовым сведениям, но и к нефинансовой информации. Этот опыт может быть полезен и для современной реформы бухгалтерского учета и отчетности общественного сектора экономики.

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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.