The impact of ideology on the institutionalization of correspondence accounting education in Soviet Russia (1929–1939)

Q1 Social Sciences

Journal of Accounting Education Pub Date : 2022-03-01 DOI:10.1016/j.jaccedu.2021.100766

Marina Sidorova, Dmitry Nazarov, Ekaterina Listopad

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Abstract

The article discusses the case of the All-Russian State Distance Learning Institute of Finance and Economics (VZFEI), a Russian educational organization, where the methodology of correspondence accounting education was developed in the 1930s. Later, this methodology was actively used by many universities in the USSR that had a strong influence on the competence model of Soviet accountants. Mobilization of state resources made it possible in a short time to train a large number of financial specialists necessary for the implementation of ambitious plans for the country’s industrialization.

The VZFEI was not only a successful educational organization but also a pioneer in the process of institutionalization of correspondence accounting education in the USSR. The new institutional form of accounting education was created during the struggle of the new Soviet ideology with the old bourgeois ideology. Based on Louis Althusser's sociology of education and Hardy's framework of power, the authors explain the role of correspondence accounting education as an ideological apparatus of the Soviet state from 1929 to 1939.

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意识形态对苏俄函授会计教育制度化的影响(1929-1939)

本文以俄罗斯教育机构全俄国家财经远程教育学院(VZFEI)为例，探讨了函授会计教育方法在20世纪30年代的发展。后来，这种方法被苏联的许多大学积极采用，对苏联会计人员的胜任力模型产生了很大的影响。国家资源的调动使得在很短的时间内培训了大量实施国家工业化宏伟计划所必需的金融专家成为可能。苏联函授会计教育学院不仅是一个成功的教育机构，而且是苏联函授会计教育制度化进程中的先驱。会计教育的新制度形式是在苏维埃新意识形态与资产阶级旧意识形态的斗争中产生的。本文以阿尔都塞的教育社会学和哈代的权力框架为基础，阐释了函电会计教育在1929 - 1939年间作为苏维埃国家意识形态机器的作用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Accounting Education Social Sciences-Education

CiteScore

4.20

自引率

0.00%

发文量

期刊介绍： The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.