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.
This study is dedicated to identifying the essence of technological processes as a component of the modern macroeconomic cycle based on the development and testing of methodological tools for its analysis at the level of regional economic systems. On the basis of comparing the definitions of a technological cycle, the author’s own interpretation of the concept was proposed based on the use of the recurrent approach. An algorithm was proposed for analysis of the technological cycle, which includes the goal, four subordinates to it, including the resulting block. The developed methodological toolkit is aimed at determining the current phase of the modern technological cycle using different approaches to analysis, serving as the basis for grouping regions according to the level of development of the technological component of the modern macroeconomic cycle and subsequent identification of basic trends for each group of regions that determine the dominant vector of their development. Testing of the proposed methodological tools allowed one to assert that in the regions holding the leading positions, crisisdepressive tendencies predominate in recently developed and advanced production technologies in use in combination with the progressive dynamics in terms of the value of fixed assets together with continued reduction in their depreciation. In the regions that occupy middle positions, the prevalence of crisis-depressive tendencies is most clearly seen in the developed and advanced production technologies being used against the background of the onset of the progressive dynamics of the value of fixed assets and an increase in their depreciation. The regions lagging behind are characterized by unstable dynamics in developed and advanced production technologies being used with a significant lag in indicators measuring the depreciation of fixed production assets and their value. The results can form the basis for the development of directions and methods for managing technological processes in a group of regions, or in each specific region.
In the article, the authors substantiate their scientific approach to assessing the sustainable development of a region. The relevance of the study is conditioned by the UN’s Sustainable Development Goals for 2016-2030. The target reference point of the research is the development and testing of the assessment method allowing one not only to determine the current level of the steady evolution of the region, but also to reveal its socio-economic balance. The research toolkit consists of methods of conducting cross-regional comparisons and dynamic standards; the data set for the research was retrieved from official statistical reports. The article substantiates the combination of the key indicators of sustainable development of the key areas: economic, environmental and social ones. An method of assessing the level of development for each of the areas is proposed. Graphs of the reference hierarchy of the dynamics of the economic, social and environmental indicators are drawn. The visual representation of the sustainable development trajectories of regions was done on the basis of a complex assessment matrix that combines the evaluation of the levels of development and the degree of balance in the socio-ecologo-economic development of the region. The proposed toolkit has been tested on the case of the Urals economic region. It made it possible to reveal the key problem areas and regularly emerging dynamic socio-ecologo-economic disproportions that call for balanced state regulation. The obtained results confirm the value of the authors’ recommendations. The results can be used as part of an assessment toolkit and information basis for developing programs and strategies of socio-economic development that incorporate the goals of socio-economic progress and environmental protection.
A tendency to toughening financial regulation, integration of financial regulators into national and transnational is observed in the post-crisis period. On the one hand, it leads to homogeneity and harmonization of national and transnational financial regulatory systems. On the other hand, financial regulation toughening results in economic growth slowdown. Economic situation has a significant impact on consequences of imposing new financial standards – regulatory failures in the crisis period, present monetary policy, low interest rates, credit crunch. The paper analyses consequences of financial regulation toughening – Basel II and Basel III agreement, FATCA (American law toughening regulation of taxation of foreign financial accounts), integration of financial regulators tendencies and establishment of megaregulators – in the light of current economic environment. The paper discusses prospects of influence of new financial standards on global economy in short-run and medium-term period.
Cultural organizations are important players of the public sector of the economy. Recent trends such as growing competition within the industry and among alternative entertainment venues and attractions, tighter restrictions on budget spending, etc. make performance measurement of cultural organizations highly relevant. The market of cultural organizations is heterogeneous. Cultural organizations have multiple strategic goals that do not boil down to financial results, but concern social, artistic and educational impacts. Currently more than 630 organizations form the theatrical network monitored by the Ministry of Culture of Russia. Such a large number of theatres implies that they are different in scope, aims, and resources possessed. Assessing their performance thus becomes a complicated task. The article describes the results of empirical analysis based on panel statistical data of the Russian Ministry of Culture from 2012 to 2016. The data covers a total number of 3,182 objects. The presented research has two aims. Firstly, we identify a set of key input, output and outcome indicators that represent a comprehensive approach to measuring the performance of theatres. Secondly, we identify clusters within the general population of Russian theatres and describe their key features. Two econometric methods are used: principal component analysis and k-means cluster analysis. The findings of the study reveal 12 principal components that seem to be a handy research tool for performance measurement of cultural organizations. Furthermore, four clusters of theatres with specific characteristics are distinguished. The author assumes that these clusters represent distinct theatre profiles and that the performance of theatres should be measured within these clusters since they represent seemingly homogenous groups of objects.