Research Question - How will the Substance-over-Form (SoF) 'organism' survive, mutate and develop in a new and unfamiliar 'environment'? Motivation - Our study is motivated and inspired from a previous study published by Alexander et al. (2018) on "philosophy of language and accounting"....

The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into the role, function and position of the bookkeeper/accountant in the Soviet system, both in theory, e.g. through Lenin's writing, and in practice, e.g. through extensive quotations...