International accounting as a synthesis of scientific theories: Purpose, objectives, object and subject

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Abstract

The paper attempts to identify international accounting as a scientific field. To achieve this goal, such structural components as the purpose, objective, object and subject of international accounting are specified. It explains the functional role of international accounting in conjunction with related scientific theories, the methodology of which underlies many of the works of the designated research area. The article considers the problem of the lack of a systematic understanding in the scientific literature of the role accounting plays in the economy. Despite the availability of works in which the role of accounting is explored from the point of view of institutional theory, financial theory, regulatory theory, etc., many issues remain unresolved. In particular, from the point of view of institutional theory, accounting as an «institution» and an «institution» are not clearly distinguished; from the point of view of regulatory theory, empirical (positive) studies do not provide specific recommendations on which tools should be used to regulate accounting within the framework of public policy. In this regard, a number of problems are identified, the discussion and solution of which should be reflected in future scientific discussions.

About the authors

Andrey A. Aksent'ev

Kuban State University

Author for correspondence.
Email: anacondaz7@rambler.ru
ORCID iD: 0000-0002-0838-4729
SPIN-code: 9601-6154

Postgraduate student of the Department of Accounting, Auditing and Automated Data Processing, advisor to the State Civil Service of the Russian Federation, 3rd class

Russian Federation, Krasnodar

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