F.V. EZERSKY AND THE DEVELOPMENT OF ACCOUNTING THOUGHT AND PRACTICES IN RUSSIA N.V. Platonova Institute de Recherches Historiques du Septentrion, Charles de Gaulle University – Lille III E-mail: natalia_platonova@yahoo.fr As a controller of state finances, theorist and inventor of triple-entry accounting system, F.V. Ezersky (1835–1915) contributed greatly to the dissemination of accounting and management knowledge and practices in Imperial Russia. <...> In a book published in 1876, entitled «The frauds, losses and errors in the balance sheets as a part of the double-entry system of bookkeeping and detected by the indicators to the accuracy of the accounts offered by the Russian triple-entry accounting system», he severely criticized the Italian method of double-entry bookkeeping, which had widely spread across Europe from the end of the Middle Ages and was perceived as the most developed method for the record© Платонова Н. <...> Then, he provided his own method of bookkeeping, called the triple-entry accounting system, in order to improve the vocational training, skills and practices of the Russian businessmen as well as the management of the state finances. <...> Despite some reservations and criticisms expressed by other accounting theorists, Ezersky was convinced of the usefulness of his invention and also spent much time and effort to make it known in the country and abroad. <...> In 1874, he created special courses in St. Petersburg and later in Moscow, where the rules and procedures related to the bookkeeping, budgeting and internal controls were taught to the interested public. <...> The publication of the first specialized journals helped to spread accounting knowledge in the country and to fuel debates about the Ezersky’s accounting system. <...> While his opponents gathered around the journal Accounting (Schetovodstvo) founded in 1888, Ezersky created in 1889 his own journal, The Accountant (Schetovod), for which he used his personal funds for a year. <...> He also elaborated an abacus designed to make arithmetic calculations and be accessible to many people. <...> Keywords: accounting thought, control, economic and business history, F.V. Ezersky (1835–1915), history of accounting, triple-entry bookkeeping system. <...> Ezersky served as controller of state finances, but he was best known as the inventor of the tripleentry accounting system. <...> After studying the budgetary law and administrative and financial systems of Western Europe for two years, Tatarinov returned to St Petersburg in 1858 and prepared a report <...>