The History of the Formation and Development of the Saratov School of Accounting, Economic Analysis and Auditing

The article is devoted to the Saratov’s Accounting, Analytic and Control Scientific School, to those scientists and teachers who stood at the origins of the foundation of the Saratov School of Accounting, Economic Analysis and Auditing and to those who currently maintain its glorious traditions in training highly qualified specialists and instructing the younger generation. The purpose of the research work is to present the history of the formation and development of the Saratov school of accounting, economic analysis and auditing, to emphasize the role and importance of scientific schools in the development of applied scientific research, improving the quality of education, research activities and the training of highly qualified specialists. In the course of the research work, the following methodology was used, namely: philosophical and general scientific methods (dialectical method, methods of systemic and structural-functional analysis, concrete historical and comparative methods); empirical methods (use of statistical data, analysis of regulatory legal acts and documents); theoretical and methodological analysis of literature; statistical and sociological analysis. Such approach enables to consider the scientific school as a social institution and general models to show the influence of variable social factors on its development. The results of the research are intended for a wide audience of readers, including the tutor’s staff of higher educational institutions in Saratov, who have devoted their lives to work in the education system, scientific research, education of young scientists and training highly qualified specialists; as well as scientific researchers who have made a significant contribution to the formation of the Saratov School of Accounting, Economic Analysis and Auditing.