Предметное поле учета: о чем пишут в российских и англоязычных научных журналах
This study attempts to map out the subject field of accounting as academic discipline in Russian and English-language journals. Sampling was carried out on the basis of academic journals’ ratings in elibrary.ru and SCImago Journal & Country Rank, among items whose names included «accounting» term, papers from 2009 to 2013. We allocated the main topics and scopes of papers by the content-analysis method. Authors’ interest to various components of accounting domain is revealed by methods of descriptive statistics. The main purpose of this paper is to reveal similarities and differences between the features of accounting domain in Russian and international academic papers. Comparison of authors’ interests showed both similarities and considerable distinctions in understanding of a subject field of accounting and interest in its various components research. The common features are the high interest in methodical aspects of accounting and rather low number of papers in all sections of analysis. Qualitative distinctions in the maintenance of the discipline subject field are revealed: the interpretation of the nature of the accounting in the international journals is broader than in domestic ones, and the understanding of the contents of some analytical sections also considerably differs. Specific features of Russian papers are the microeconomic nature of research objects (the single entity, special type of economic operations and so on), static approaches and the perception of accounting as a practice. The specific of the international papers are large-scale objects (social practices, financial institutions, the historical periods, etc.), the consideration of accounting as knowledge, dynamical approach. The strongest quantitative distinctions of interests between domestic and international authors are noted in scopes of audit, history and prospects of accounting. Finally, we draw conclusions about the causes of these differences. The further directions of scientometric researches in the accounting domain are offered.
In the article the most significant milestones in the development of accounting thought in Italy are considered in terms of the formation of the modern concept of management accounting (MA). The core content of the Italian accounting school authors since the early Renaissance to the mid-twentieth century is compared with modern interpretations of the subject area and methodology of MA. In the theories and attitudes of theorists and practitioners highlighted the key elements relevant to MA objectives, functions, approaches. It is shown that the holistic nature of Italian theories leads to the interpretation of accounting as the general managerial science.
This paper describes the experience of the application of the design approach which is used in the HSE - Nizhny Novgorod in the teaching of accounting (financial) accounting, auditing, economic analysis. The stages of a complex project, as benefits of this approach and the problems that arise.
The article examines the status system of the local academic community of St. Petersburg sociologists. The list of most cited authors was obtained from citation analysis of selected Russian sociological journals. The results suggest that the status system is divided in isolated segments with few citation exchanges between different segments. Each part of the sociological community produces its own list of influentials. With a few exceptions there are no authors central for the whole community. Even the embeddedness of various segments in the same local space does not stimulate circulation of attention between different parts of the community.
The goal of the conference is to help build cross-disciplinary networks of analysts, software specialists, and researchers to advance the use of textual information in multiple science, technology, and business development fields. Within this context, conference themes will include, but are not limited to:
DataSourcing, preparing, and interpreting data sources including patents, publications, webscraping, and other novel data sources
Text-mining tools and methodsBest practices in software-based topic modeling, clumping, association rules, term manipulation, text manipulation, etc. Visualization
Applied researchFuture-Oriented Technology Analysis (FTA) Intelligence gathering to support decision-making in the private sector (e.g., Management of Technology)
Proceedings of the International Society for Informetrics and Scientometrics Conference. Indexed in Web of Science and Scopus.
This paper analyses from a financial perspective one of the most controversial of company assets, namely goodwill. The controversial nature of goodwill lies not only in its definition but also in its evaluation and accounting disclosure, giving rise in recent years to an important line of research centred on impact of goodwill on company performance.
The paper has a two-fold objective: First, to compare international and national standards of accounting of goodwill, to work out a number of suggestions for unification and optimising of accounting methods; and secondly to evaluate the impact of goodwill from the perspective of company value. The comparison focuses on the advantages and potential complexities of international standards highlighting the many problems and ambiguities that will arise in the application of those rules for Russia. On the other hand, we underline that both the acquired and the generated goodwill influence the value of a company and unifiacation of accounting methods is inevitable.
The paper analyzes the main problems of reforming the Russian system of accounting in accordance with IFRS, formulated the basic proposals for improving the process.
The paper examines the structure, governance, and balance sheets of state-controlled banks in Russia, which accounted for over 55 percent of the total assets in the country's banking system in early 2012. The author offers a credible estimate of the size of the country's state banking sector by including banks that are indirectly owned by public organizations. Contrary to some predictions based on the theoretical literature on economic transition, he explains the relatively high profitability and efficiency of Russian state-controlled banks by pointing to their competitive position in such functions as acquisition and disposal of assets on behalf of the government. Also suggested in the paper is a different way of looking at market concentration in Russia (by consolidating the market shares of core state-controlled banks), which produces a picture of a more concentrated market than officially reported. Lastly, one of the author's interesting conclusions is that China provides a better benchmark than the formerly centrally planned economies of Central and Eastern Europe by which to assess the viability of state ownership of banks in Russia and to evaluate the country's banking sector.
The results of cross-cultural research of implicit theories of innovativeness among students and teachers, representatives of three ethnocultural groups: Russians, the people of the North Caucasus (Chechens and Ingushs) and Tuvinians (N=804) are presented. Intergroup differences in implicit theories of innovativeness are revealed: the ‘individual’ theories of innovativeness prevail among Russians and among the students, the ‘social’ theories of innovativeness are more expressed among respondents from the North Caucasus, Tuva and among the teachers. Using the structural equations modeling the universal model of values impact on implicit theories of innovativeness and attitudes towards innovations is constructed. Values of the Openness to changes and individual theories of innovativeness promote the positive relation to innovations. Results of research have shown that implicit theories of innovativeness differ in different cultures, and values make different impact on the attitudes towards innovations and innovative experience in different cultures.
The paper examines the principles for the supervision of financial conglomerates proposed by BCBS in the consultative document published in December 2011. Moreover, the article proposes a number of suggestions worked out by the authors within the HSE research team.