Moskva, Moscow, Russian Federation
The article considers the problem of the development of fundamental science in the fi eld of accounting in conjunction with issues of sociological ambivalence of scientists. The insolvency of R. Merton’s concept in modern conditions of scientifi c activity is argued, the competitive environment underlying the research is critically analyzed. The attention of the professional community is focused on the need for early, radical changes aimed at supporting the development of basic research in accounting science.
institutionalization, ethos of accounting knowledge, ambivalence, competition, cooperation, cooperation, international fi nancial reporting standards.
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