Home  Journals  International Accounting  2(296) - 2014 January

Conceptual space accounting in Russian and foreign scientific tradition

Available online: 23 January 2014

Subject Heading: PROBLEMS OF ACCOUNT

JEL Classification: 

The article analyses accounting subject and concept in Russian end English, in professional and academic discourses. Comparative discourse analysis applies to accounting paradigms in Russian and English research papers; the major research programs in the history of accounting are discussed. Basic accounting nature ideas in the main paradigms are revealed: accounting as methodology of the financial data registration, information technology, language, power and social practice. It is shown that in works of the Russian authors the methodological paradigm dominates at domination of works of a practical orientation even in the academic journals. Problems and prospects of the Russian registration science and practice are discussed.

Keywords: accounting, concept, conceptual space, accounting paradigms, accounting history, accounting theory

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4 April 2024

Archive