English Abstract: The future of accounting as profession and the academic discipline is discussed in the context of … the nature and the subject field of accounting and introduce it into a scope of full-fledged social and economic academic …

English Abstract: The objectives of the study are to examine the regimes of governmentality in accounting practices and … to find whether they influence the trust in society. Accounting is considered as a set of institutional practices … and the subordinate actors in social spaces. The interference between accounting practices and governmentality regimes is …

English Abstract: The article analyses the structure and evolution of accounting as a socio-economic institute since … formation of the institute of accounting and its functionality meet the common patterns of institutionalization. The structure … of accounting highlights institutions of accounting practices (techniques and professions) and accounting knowledge …

English Abstract: The article develops the traditional concept of classification of accounting at the practical and … theoretical field of knowledge. It is proposed to structure the scientific accounting based on the triad of activity areas: theory … scientifically organized knowledge on accounting …

accounting and finance, its interplay with other social and economic concepts. Fair value is the price that would be received to …. Fair value is an alternative to the valuation of assets and liabilities at historic cost, which has been used in accounting …

English Abstract: This article aims to modeling the subject field of accounting as an academic discipline. To demarcate …. Disciplinary matrix is presented as a set of research topics. The trends in accounting discipline are shown. Three dimensions are … accounting researches is to be determined mainly by the plurality of ontological paradigms and the presentation of accounting as …

English Abstract: The article employs institutional analysis to demarcate the borders and the structure of accounting … grounds of such interest and special reasons - for accounting. Institutional structure of accounting is defined as an … science and knowledge dissemination, which are education and professional communication in its turn. Accounting is proved to …

English Abstract: This study evolves the analysis of accounting subject and concept in Russian end English, in … professional and academic discourses. Comparative discourse analysis was applied to accounting paradigms in Russian and English … research papers; the major research programs in the history of accounting were discussed. Basic accounting nature ideas in the …