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Alexander Galagan: Russian titan of the Enlightenment in the history of accounting.
- Source :
- Accounting History; May2019, Vol. 24 Issue 2, p293-316, 24p
- Publication Year :
- 2019
-
Abstract
- The purpose of the article is to analyze the characteristic features of the Enlightenment in Russian accounting in relation to the activity of its outstanding representative Alexander Galagan, who followed the motto, proclaimed in the essay "An Answer to the Question: What is Enlightenment?" by Immanuel Kant, "Sapere aude!" (Dare to know!). For the first time in the English language literature, Galagan is spoken about not only as a theorist but as an accounting historian and a teacher. A detailed description of his works and views is presented. The article's attention is focused on Galagan's main aim: improving the status of accounting as a science. Following the results of the research, the following hypothesis has been advanced: which period of time should be regarded in Russian accounting as the Enlightenment? It has also been explained why Alexander Galagan can be considered as a model of Enlightenment. [ABSTRACT FROM AUTHOR]
Details
- Language :
- English
- ISSN :
- 10323732
- Volume :
- 24
- Issue :
- 2
- Database :
- Complementary Index
- Journal :
- Accounting History
- Publication Type :
- Academic Journal
- Accession number :
- 135928831
- Full Text :
- https://doi.org/10.1177/1032373218761129