Бухгалтерский финансовый учет
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.
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.
The concept of transparency is one of key concepts in the modern researches and practices in economy, policy, sustainable development, resource allocation, corporate management, etc. Ensuring of transparency in society in general, and in the financial markets, in particular, is one of significant functions of many social and economic institutes, including institutes of accounting and finance. The purpose of this paper is to analyze the concept of transparency in finance and accounting. Institutional approach is applied in this research. The subjects of the analysis are practices of accounting, audit, disclosure of financial information and assessment of assets. The basic method of a research is critical discourse analysis. We consider the approaches to transparency determination, tools and mechanisms of its implementation in the financial sphere, the benefits and problems associated with practices of financial transparency. It is shown that the main mechanisms of transparency on financial markets are disclosure and publication of information about economic actors in public space, and the tools of financial transparency are financial accounting, financial reporting and audit. The main advantages of transparency are marked; they are the reduction of uncertainty in society and markets, the decrease of financial losses risks and a possibility of remote control. The problem aspects of excessive transparency are possible panic during the crisis periods and the support of procyclicality of the financial markets. The role of fair value assessment during the financial crisis of 2007-2009 is discussed. It is shown that fair value is not the reason of crisis, but its accelerator. In the conclusion the question of whether it is necessary to support the increase of transparency in the financial markets is discussed.