During the period of economy reorientation towards market relations Mikhail I. Kuter was the author of the first Russian language textbook on the theory of accounting.
"Academy Member Spotlight: Prof. Mikhail I. Kuter,"
Accounting Historians Notebook: Vol. 37
, Article 17.
Available at: https://egrove.olemiss.edu/aah_notebook/vol37/iss2/17