Accounting Education in Russia and the USA: A Comparative Study

Abstract

This study compares and contrasts the accounting education provided by Russian universities with that given at American universities. Two typical universities were chosen for comparison purposes, one Russian and one American. Their curricula were compared and evaluated. Accounting educators at five Russian universities were also interviewed. The information gathered during the course of those interviews is also discussed. It was found that Russian accounting students spend a significantly longer amount of time studying both accounting and other subjects during the course of their university attendance. Part of the reason is because the average Russian accounting program is five years, compared to four years in the American system. However, Russian accounting students also spend more time at their studies each year.

Keywords: accounting education, Russia, CIS, transition economy

JEL Classification: A22, I20, P20, M40