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Демаркация границ экономической дисциплины: содержательный подход (случай «бухгалтерского» учета)
Аннотация
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.
Об авторе
О. Н. Волкова
Национальный исследовательский университет «Высшая школа экономики»
Россия
к. ф.-м. н., проф. СанктПетербургской школы экономики и менеджмента Национального исследовательского университета «Высшая школа экономики» (Санкт-Петербург)
Россия
к. ф.-м. н., проф. СанктПетербургской школы экономики и менеджмента Национального исследовательского университета «Высшая школа экономики» (Санкт-Петербург)
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Рецензия
Для цитирования:
Волкова О.Н. Демаркация границ экономической дисциплины: содержательный подход (случай «бухгалтерского» учета) . Вопросы экономики. 2018;(2):95-121. https://doi.org/10.32609/0042-8736-2018-2-95-121
For citation:
Volkova O.N. Defining the boundaries of an economic discipline: A content-related approach (The case of accounting). Voprosy Ekonomiki. 2018;(2):95-121. (In Russ.) https://doi.org/10.32609/0042-8736-2018-2-95-121
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