Accounting conceptual domain within Russian-language academia: agenda for a digital economy

Institute of Finance, Economics and Management, Sevastopol State University, 14, Gogol str., Sevastopol, Russia

^* Corresponding author: shokhnekh@yandex.ru

Abstract

Considerable changes in socio-economic environment determine a new informational landscape which is primarily concerned with updating of the accounting. Over the recent decades a notable decrease in the relevance of accounting has been generating a need for rethinking its outlines in both scientific and practical discourse. This article is motivated by theoretical heterogeneity in accounting theory, criticism inside and outside the accounting community and even doubts in the future of this profession. The paper examines the prospects and the drivers of the accounting conceptual domain, its conceptual field and methodology updating in the new economy. The ways current challenges may change research paradigms and pluralize approaches to the theoretical background and the object field of accounting in the Russian-language academia and practice are considered. Approaches to problem solving in the Russian-language and international scientific accounting research are compared and opportunities for accounting paradigm upgrading in the modern economy are explored. Keywords: accounting, paradigm, digital economy, information, methodology, subject field, approach.