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Author

Marina Gurskaya

Observed names: M. M. Gurskaya, Marina M Gurskaya
Observed institution: Kuban State University
ORCID: 0000-0002-6724-3854
Observed ORCID: 0000-0002-6724-3854
OpenAlex ID: A5017176219
The Early Practices of Financial Statements Formation in Medieval Italy
2017 · Mikhail Kuter, Marina Gurskaya, et al. · Accounting Historians Journal · 39
Asset Impairment and Depreciation before the 15th Century
2018 · Mikhail Kuter, Marina Gurskaya, et al. · Accounting Historians Journal · 27
The formation and use of a profit reserve at the end of the fourteenth century
2019 · Mikhail Kuter, Alan Sangster, et al. · Accounting History · 23
Alexander Galagan: Russian titan of the Enlightenment in the history of accounting
2018 · Mikhail I Kuter, Marina M Gurskaya, et al. · Accounting History · 15
Profit Calculation in a Late 14th Century Sole Proprietorship: The Case of Francesco Datini
2021 · Mikhail Kuter, Charles Richard Baker, et al. · Accounting Historians Journal · 12
earlier synthetic balance sheet of Datini's Company in Avignon (1410): The combined accounting system
2020 · Mikhail Kuter, Marina Gurskaya, et al. · De Computis - Revista Española de Historia de la Contabilidad · 10
The correction of double entry bookkeeping errors in the late 14th century
2019 · Mikhail Kuter, Marina Gurskaya, et al. · CONTABILITÀ E CULTURA AZIENDALE · 9
The Structure of the Trial Balance
2019 · Marina Gurskaya, Mikhail Kuter, et al. · Lecture notes in networks and systems · 9
The Early Practice of Analytical Balances Formation in F. Datini’s Companies in Avignon
2019 · Marina Gurskaya, Mikhail Kuter, et al. · Lecture notes in networks and systems · 9
Accounts of Household Expenses in the Medieval Companies
2018 · Mikhail Kuter, Marina Gurskaya · Advances in intelligent systems and computing · 8
The Determination of Profit in Medieval Times
2018 · Alan Sangster, Mikhail Kuter, et al. · Advances in intelligent systems and computing · 8
Digitalising medieval accounting research: Andrea Barbarigo’s Venetian Cash Account 1430–1434
2025 · Mikhail Kuter, Alan Sangster, et al. · Accounting History · 7
Peculiarities of Accounting Practices in Francesco Datini’s Partnership in Pisa
2023 · Mikhail Kuter, Charles Richard Baker, et al. · Accounting Historians Journal · 7
Digital Accounting History—Adoption of a Digitalized Historical Research Methodology
2025 · Mikhail Kuter, Alan Sangster, et al. · Accounting Historians Journal · 4
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Depreciation Accounting in Francesco Datini's Companies
2016 · Mikhail Kuter, Marina Gurskaya, et al. · International Conference on Accounting, Auditing, and Taxation (ICAAT) · 4
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The Early Practice of Maritime Insurance Accounting in the First Proprietorship of Francesco di Marco Datini in Pisa in 1382–1406
2019 · Mikhail Kuter, Marina Gurskaya, et al. · Advances in intelligent systems and computing · 3
The Virtual Reconstruction of the Earliest Double-Entry Accounting Ledger
2018 · Mikhail Kuter, Marina Gurskaya, et al. · Advances in intelligent systems and computing · 3
Specific Features of Depreciation Accounting at the End of the 12th - Early 13th Centuries
2016 · Marina Gurskaya, Mikhail Kuter, et al. · International Conference on Accounting, Auditing, and Taxation (ICAAT) · 3
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The Formation of Accounting Education in Russia
2016 · Alexander V. Kuznetsov, Marina Gurskaya, et al. · International Conference on Accounting, Auditing, and Taxation (ICAAT) · 3
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Scientific School of Kuban State university
2023 · M. M. Gurskaya, E. V. Olomskaya, et al. · Accounting Analysis Auditing · 2
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The unity of the early practices of financial result formation : the cases of Alberti’s, Datini’s, and Savary’s works (1675)
2018 · Mikhail Kuter, Marina Gurskaya · L'Harmattan eBooks · 2
The accounting reserves from the beginning of the fifteenth century that have never been described
2026 · M. I. Kuter, M. M. Gurskaya, et al. · Accounting Analysis Auditing · 1
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development of double-entry bookkeeping in the 13th-15th centuries
2025 · Marina Gurskaya · De Computis - Revista Española de Historia de la Contabilidad · 1
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Genoa 1340, Double Entry, and ‘Gold Coasting’
2025 · Mikhail Kuter, Marina Gurskaya, et al. · De Computis - Revista Española de Historia de la Contabilidad · 1
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In-System Entries in the Early Memorial Books
2018 · Artem Musaelyan, Mikhail Kuter, et al. · Advances in intelligent systems and computing · 1
Works count: 35
Citation count: 212
H-index: 9
I10-index: 6
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