| The early practices of financial statements formation in Medieval Italy M Kuter, M Gurskaya, A Andreenkova, R Bagdasaryan Accounting Historians Journal 44 (2), 17-25, 2017 | 45 | 2017 |
| The Genoese commune massari’s ledger of 1340: the first computer modeling experience and its results MI Kuter, MM Gurskaya, OA Sidiropulo Journal of modern accounting and auditing 9 (2), 212, 2013 | 35 | 2013 |
| Asset impairment and depreciation before the 15th century M Kuter, M Gurskaya, A Andreenkova, R Bagdasaryan Accounting Historians Journal 45 (1), 29-44, 2018 | 31 | 2018 |
| The ledgers of Datini company in Barcelona dated 1397-1399: The transition from double entry system to double-entry bookkeeping MI Kuter, MM Gurskaya, AB Deliboltoyan, ES Zinchenko 13th World Congress of Accounting Historians, 34-54, 2012 | 21 | 2012 |
| A new stage of studying of accounting history in Russia MI Kuter, MM Gurskaya, AV Kuznetsov, KM Kuter International accounting 20, 49-63, 2011 | 21 | 2011 |
| The history of double-entry bookkeeping: double entry MI Kuter, MM Gurskaya, KM Kuter International accounting 20, 46-55, 2011 | 18 | 2011 |
| The formation and use of a profit reserve at the end of the fourteenth century M Kuter, A Sangster, M Gurskaya Accounting History 25 (1), 69-88, 2020 | 16 | 2020 |
| Alexander Galagan: Russian titan of the Enlightenment in the history of accounting MI Kuter, MM Gurskaya, AV Kuznetsov Accounting History 24 (2), 293-316, 2019 | 15 | 2019 |
| The Theory of Savary Jacques's Balance Diversity—the Studies Confirmed Over Hundred Years MI Kuter, MM Gurskaya, AG Shikhidi The 2009 American Accounting Association Annual Meeting, 2009 | 15 | 2009 |
| Unique archival discoveries, allows you to build hypothesis MI Kuter, MM Gurskaya, ES Zinchenko Accounting, Analysis and Audit 20 (4), 22-33, 2014 | 14 | 2014 |
| First synthetic balances—the ideology of veiling credentials MI Kuter, MM Gurskaya, DN Alenikov International accounting 20 (2), 56-64, 2012 | 12 | 2012 |
| Which date to be the birthday of double-entry bookkeeping MI Kuter, MM Gurskaya, ES Zinchenko International accounting 20, 34-43, 2011 | 12 | 2011 |
| The natural shape of the initial balance sheet MI Kuter, MM Gurskaya International accounting 20 (0), 50-59, 2010 | 12 | 2010 |
| The earlier synthetic balance sheet of Datini's Company in Avignon (1410): The combined accounting system M Kuter, M Gurskaya, D Aleinikov De Computis, Revista Española de Historia de la Contabilidad. 17 (1), 7-35, 2020 | 10 | 2020 |
| Pacioli's Treatise, Formal Characteristics of Double-entry Bookkeeping MI Kuter, MM Gurskaya Balance Sheet Classification (Structure, Contents and Function)//Accounting …, 2015 | 10 | 2015 |
| Early accounts of depreciation in medieval account books at XIII-XIV century MM Gurskaya, MI Kuter Annual Meeting of American Accounting Association, 1-90, 2013 | 9 | 2013 |
| Теория многообразия балансов Жака Савари—один из ключевых моментов развития бухгалтерского учета./Business Analysis, Accounting, Taxes and Auditing MI Kuter, MM Gurskaya, AG Shikhidi Proceedings of International Conference. Tallinn, 2008 | 9 | 2008 |
| Profit calculation in a late 14th century sole proprietorship: The case of Francesco Datini M Kuter, CR Baker, M Gurskaya Accounting Historians Journal 49 (1), 15-28, 2022 | 8 | 2022 |
| The determination of profit in medieval times A Sangster, M Kuter, M Gurskaya, A Andreenkova International Conference on Information Technology Science, 215-224, 2017 | 8 | 2017 |
| Methodology and methods of accounting: genesis and conceptual foundations: monograph MM Gurskaya Krasnodar: Prosveshenie-Yug 20 (3), 287, 2013 | 8 | 2013 |
Alan SangsterProfessor of Accounting History, University of AberdeenVerified email at abdn.ac.uk
Alan SangsterProfessor of Accounting History, University of AberdeenVerified email at abdn.ac.uk