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Предметное поле учета: о чем пишут в российских и англоязычных научных журналах

Волкова О. Н., Логинова Я. В.

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.