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Институциональные границы академической дисциплины (случай "бухгалтерского" учета)

The issues of institutionalization and demarcation of the boundaries of academic disciplines in recent years have received a significant interest, within the framework of new waves of epistemological and institutional research and interdisciplinarity. The aim of this work is to model the process of academic discipline’s institutionalization and the structure of its institutions by the case of accounting discipline, in the international and Russian context. Due to the specific nature of the subject, we will use the institutional approach as well as the associated socialnetwork approach within which discipline is viewed as the result of the interaction of individual actors, their groups and networks in the subject discourse. The paper identifies the reasons for interest in demarcating the boundaries of academic disciplines in general, and accounting in particular. The institutional structure of accounting is defined as a set of institutions of accounting practices (techniques and professions) and accounting knowledge (science and the dissemination of knowledge (education and professional communication)). The stages of development of all these institutions are structured; special attention is paid to the institutions of accounting knowledge. It is shown that today accounting, institutionally, is a mature academic discipline, a separate part of economic science and practice. The main features of accountants’ academic community network organization are revealed: its tightness facilitates the exchange of knowledge within the community, but also hinders the search for new objects and methods of research and interdisciplinarity. The features of the development of accounting institutions in the Russian academic environment are discussed. The importance of the results is due to the possibilities of social construction in society and in markets that are provided by all economic disciplines, including accounting. The model of the structure of institutions and networks presented in this work can be extended to other disciplines that will help overcome the existing gap between the content of domestic and foreign ideas about their institutional nature and subject fields, as well as the revision of Russian national educational and research classifications, the content of training programs in economic disciplines, including accounting.