1. Shyroky, V.F.: Balans v zakonodatel’stve, literature i schetnoi praktike Rossii XVIII v. (Бaлaнc в зaкoнoдaтeльcтвe, литepaтype и cчeтнoй пpaктикe Poccии XVIII в.) PhD thesis, Leningradsky Institute Sovetskoy Torgovli Imeni F. Engelsa, Leningrad (1939)
2. Mazdorov, C.A.: Istoriya razvitiya buhgalterskogo ucheta v SSSR (1917–1972) (Иcтopия paзвития бyxгaлтepcкoгo yчeтa в CCCP. (1917–1972)). Finansy, Moscow (1972)
3. YaV, S.: Istoriya razvitia bukhgalterskogo utcheta (Иcтopия paзвития бyxгaлтepcкoгo yчeтa). Finansy i Statistika, Moscow (1985)
4. Sokolov Ya.V.: Bukhgalterskyi utchet: Ot istokov do nashih dney (Бyxгaлтepcкий yчeт: oт иcтoкoв дo нaшиx днeй). Audit, UNITI, Moscow (1996)
5. Funnell, W.N., Walker, S.P.: Accounting for victory. Account. Hist. Rev. 24(2–3), 57–60 (2014). https://doi.org/10.1080/21552851.2014.970799