Home  Journals  International Accounting  27(273) - 2013 July

Features of concept of national accounting (experience of linguistic-cultural analysis)

Available online: 22 July 2013

Subject Heading: PROBLEMS. OPINIONS. DECISIONS

JEL Classification: 

This study provides insights into the structure, content, images and values that form the accounting-related concepts in Russian. Comparative linguistic-cultural analysis was applied to the semantic spaces of accounting concepts in Russian and English. It is shown that the low status of accounting theory in Russia is defined by the fuzziness of its concept.

Keywords: recordkeeping, bookkeeping, accounting, accountancy, concept, fuzzy concept, conceptual space

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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