Концептуальное пространство учета в российской и зарубежной научной традиции
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 main paradigms are revealed: accounting as methodology of the financial data registration, information technology, language, power and social practice. The discrepancies of Russian and English accounting research fields are revealed: the only paradigm dominates in Russian papers - the methodological. The problems and prospects of Russian accounting research and practice are discussed.