According to the materialistic view originated by L.V. Shcherba,
the founder of Leningrad phonological school, the phoneme is defined as
a real, independent distinctive unit which has its material manifestation
in the form of allophones. The number of allophones is much greater than
the number of phonemes proper and they are incapable of differentiating
the meaning. This theory was developed by V.A. Vassilyev, who regarded the phoneme as a dialectical unity of functional, material and abstract
aspects, which performs constitutive, distinctive and recognitive functions. This view is widely recognized in modern phonology, its followers
are L.R. Zinder, M.I. Matusevich, V.A. Vassilyev, M.A. Sokolova and
others.