Introductory accounting, with matrices, at the Southern Federal University, Russia

Stoner, G. and Vysotskaya, A. (2012) Introductory accounting, with matrices, at the Southern Federal University, Russia. Issues in Accounting Education, 27(4), pp. 1019-1044. (doi: 10.2308/iace-50228)

Abstract

Within the context of the globalization of the practice and profession of accounting it is important that accounting faculty and students are aware of the international accounting environment and for accounting faculty to be aware of international differences in the teaching and learning of accounting. This paper contributes to this arena by looking at the context, structure and content of a successful introductory accounting course at a major university in Russia that uses matrix accounting theory in its introductory accounting course. By doing so the paper provides accounting educators with a range of insights into the diversity of the international context of the teaching of accounting and provides awareness of the theory of matrix accounting and how and why this mathematical approach to the teaching of accounting has been adopted. In addition, as part of the important contextual background the paper provides a rich description of the course which could be used for comparison with other introductory accounting courses. By looking at introductory accounting from a different perspective the paper has the potential to help accounting faculty to think afresh about our discipline by questioning some of the taken for granted assumptions that underlie the approaches used in teaching accounting.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Stoner, Professor Greg
• Authors: Stoner, G., and Vysotskaya, A.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: Issues in Accounting Education
• ISSN: 0739-3172
• ISSN (Online): 1558-7983