voprecotestВопросы экономикиVoprosy Ekonomiki0042-8736Voprosy Ekonomiki, NP10.32609/0042-8736-2018-2-95-121voprecotest-379Research ArticleВОПРОСЫ ТЕОРИИISSUES OF THEORYДемаркация границ экономической дисциплины: содержательный подход (случай «бухгалтерского» учета)Defining the boundaries of an economic discipline: A content-related approach (The case of accounting)ВолковаО. Н.VolkovaO. N.

к.  ф.-м.  н., проф. СанктПетербургской школы экономики и менеджмента Национального исследовательского университета «Высшая школа экономики» (Санкт-Петербург)

volkova@rambler.ruНациональный исследовательский университет «Высшая школа экономики»РоссияNational Research University Higher School of EconomicsRussian Federation2018200220180295121Copyright © Voprosy Ekonomiki, NP, 20182018Voprosy Ekonomiki, NPVoprosy Ekonomiki, NPhttps://www.vopreco.ru/jour/about/submissions#copyrightNoticehttps://www.vopreco.ru/jour/article/view/379

Работа посвящена моделированию предметного поля академической дисциплины на примере бухгалтерского учета. Показано, что в исследованиях учета популярными становятся междисциплинарный подход, интерпретативные и критические исследования, конструктивистская парадигма. При этом мультипарадигмальность учетной науки определяется главным образом переходом от традиционных финансовой и организационной парадигм к представлению учета как социально-экономического института.

The paper is devoted to modeling the subject field of academic discipline basing on the case of accounting. It is shown that interdisciplinary approach, interpretative and critical studies, constructivist paradigm are now popular in accounting studies. In addition to traditional financial and organizational aspects, accounting, in the new interdisciplinary framework, is also studied as a socio-economic institution.

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The authors declare that there are no conflicts of interest present.