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Visual Accounting on the example of Boris Kustodiev’s Merchant. / Sokolov, Viatcheslav; Karelskaya, Svetlana; Zuga, Ekaterina.

In: CONTABILITÀ E CULTURA AZIENDALE, Vol. 22, No. 1, 04.04.2023, p. 9-27.

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Sokolov, Viatcheslav ; Karelskaya, Svetlana ; Zuga, Ekaterina. / Visual Accounting on the example of Boris Kustodiev’s Merchant. In: CONTABILITÀ E CULTURA AZIENDALE. 2023 ; Vol. 22, No. 1. pp. 9-27.

BibTeX

@article{1db9f1fb148e40c8b7c2edba14619753,
title = "Visual Accounting on the example of Boris Kustodiev{\textquoteright}s Merchant",
abstract = "Introduction. This study explores the link between accounting and art using an example of a painting by renowned Russian artist Boris Kustodiev - The Merchant, or an Old Man Counting Money. Aim of the work. This work aims to develop the provisions of visual accounting on the example of Russian painting as, hermeneutically, {\textquoteleft}every painting is an increment of being and subject to the essential definition as a representation, its formation' (Gadamer, 1988, p. 196). Methodological approach. The paper is based on an indepth review of the central character in the painting - a merchant - and provides a detailed description of the objects that surround him, which feature the second dominant element complementing the figure of the merchant - a traditional Russian mechanical abacus. The study also includes a brief biography of the artist and an overview of his creative milestones as well as some facts about the life of the accountant that served as a model for the merchant character. Main findings. This study unveils the use of accounting tools in works of art and demonstrates how actors and users perceive accounting. Originality. The originality of the study lies in its first attempt to provide a detailed review of accounting through the prism of Russian art by using a methodology that can be adopted to analyse the creations of other artists dealing with subjects related to accounting, as well as to explore the works of accountants who contributed to art.",
author = "Viatcheslav Sokolov and Svetlana Karelskaya and Ekaterina Zuga",
year = "2023",
month = apr,
day = "4",
doi = "10.3280/cca2022-001002",
language = "English",
volume = "22",
pages = "9--27",
journal = " CONTABILIT{\`A} E CULTURA AZIENDALE",
issn = "2283-7337",
number = "1",

}

RIS

TY - JOUR

T1 - Visual Accounting on the example of Boris Kustodiev’s Merchant

AU - Sokolov, Viatcheslav

AU - Karelskaya, Svetlana

AU - Zuga, Ekaterina

PY - 2023/4/4

Y1 - 2023/4/4

N2 - Introduction. This study explores the link between accounting and art using an example of a painting by renowned Russian artist Boris Kustodiev - The Merchant, or an Old Man Counting Money. Aim of the work. This work aims to develop the provisions of visual accounting on the example of Russian painting as, hermeneutically, ‘every painting is an increment of being and subject to the essential definition as a representation, its formation' (Gadamer, 1988, p. 196). Methodological approach. The paper is based on an indepth review of the central character in the painting - a merchant - and provides a detailed description of the objects that surround him, which feature the second dominant element complementing the figure of the merchant - a traditional Russian mechanical abacus. The study also includes a brief biography of the artist and an overview of his creative milestones as well as some facts about the life of the accountant that served as a model for the merchant character. Main findings. This study unveils the use of accounting tools in works of art and demonstrates how actors and users perceive accounting. Originality. The originality of the study lies in its first attempt to provide a detailed review of accounting through the prism of Russian art by using a methodology that can be adopted to analyse the creations of other artists dealing with subjects related to accounting, as well as to explore the works of accountants who contributed to art.

AB - Introduction. This study explores the link between accounting and art using an example of a painting by renowned Russian artist Boris Kustodiev - The Merchant, or an Old Man Counting Money. Aim of the work. This work aims to develop the provisions of visual accounting on the example of Russian painting as, hermeneutically, ‘every painting is an increment of being and subject to the essential definition as a representation, its formation' (Gadamer, 1988, p. 196). Methodological approach. The paper is based on an indepth review of the central character in the painting - a merchant - and provides a detailed description of the objects that surround him, which feature the second dominant element complementing the figure of the merchant - a traditional Russian mechanical abacus. The study also includes a brief biography of the artist and an overview of his creative milestones as well as some facts about the life of the accountant that served as a model for the merchant character. Main findings. This study unveils the use of accounting tools in works of art and demonstrates how actors and users perceive accounting. Originality. The originality of the study lies in its first attempt to provide a detailed review of accounting through the prism of Russian art by using a methodology that can be adopted to analyse the creations of other artists dealing with subjects related to accounting, as well as to explore the works of accountants who contributed to art.

UR - https://www.francoangeli.it/riviste/Scheda_rivista.aspx?IDArticolo=72789

UR - https://www.mendeley.com/catalogue/7ae80538-eec3-3977-808e-82389cc03e7c/

U2 - 10.3280/cca2022-001002

DO - 10.3280/cca2022-001002

M3 - Article

VL - 22

SP - 9

EP - 27

JO - CONTABILITÀ E CULTURA AZIENDALE

JF - CONTABILITÀ E CULTURA AZIENDALE

SN - 2283-7337

IS - 1

ER -

ID: 104365627