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О будущем (бухгалтерского) учета – профессии и академической дисциплины

Аудиторские ведомости. 2017. № 5-6. С. 31-42.

The future of accounting as profession and the academic discipline is discussed in the context of modern development Russian practices of business and education. It is shown that the future of a profession is determined by current trends in information technologies for business, and the future of the academic discipline completely depends on whether the Russian teachers and researchers will manage to overcome a gap between content of domestic and foreign ideas of the nature and the subject field of accounting and introduce it into a scope of full-fledged social and economic academic disciplines.