ACCOUNTING DISCOURSE IN THE PROFESSIONAL ACTIVITY OF FUTURE ACCOUNTING AND TAXATION SPECIALISTS

Abstract

The article is devoted to the study of discourse as one of the most relevant linguistic phenomena in modern linguistics. The author attempts to investigate the accounting discourse in the professional activity of the future specialists in accounting and taxation, since in today’s conditions of international economic integration of Ukraine in the world community cooperation between representatives of different business cultures has significantly increased, respectively, the results of professional interaction depend on the ability to build effective dialogic relationships in business environment, achieve mutual understanding. In particular, the article describes the concept of “discourse”, defines the essence of the concept of “economic discourse” and analyzes the suggestions of the authors concerning the classification of economic discourse. The study of accounting discourse is an integral part of the training of prospective accounting and taxation specialists as they use oral and written discourse during professional communication. However, today this type of discourse is not sufficiently studied, which determines the relevance of this study. In the article “accounting discourse” is considered as one of the types of institutional discourse as well as its main features are revealed.