Is Russian Public Sector Accounting in the Process of Modernization? An Analysis of Accounting Reforms in Russia

Antipova, Tatiana; Bourmistrov, Anatoli

doi:10.1111/faam.12021

Cited by 43 publications

(42 citation statements)

References 35 publications

(36 reference statements)

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“…Moreover, the efficiency discourses propagated under the banner of New Public Management (NPM) are also evident in the Russian public sector. In particular, the case of Russian public-sector accounting reform vigorously supports this, showing that attempts to modernize public accounts in favor of accruals eventually led to a hierarchical mode of institutionalization which further resulted in local interpretations and the formation of hybrid practices (Antipova & Bourmistrov, 2013;Timoshenko & Adhikari, 2009;Khodacheck and Timoshenko, 2017). Thus, the Russian context with its internal traditions, hybrid practices and discourses, presents a promising case for the investigation.…”

Section: Introductionmentioning

confidence: 94%

Translating participatory budgeting in Russia: the roles of inscriptions and inscriptors

Aleksandrov

Timoshenko

2018

JAEE

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Purpose -The paper explores how participatory budgeting (PB) as a democratic governance tool has been translated within the Russian public sector by addressing the local specifics of its design and mobilization through the formation of networks.Design/methodology/approach -The paper is based on a case study of one pioneering municipality. Data has been gathered through triangulation of interviews, document search, video and netnographic observations. By relying on ideas from actor-network theory, the study focuses on the relational and rhetorical work of human (allies/inscriptors) and non-human (inscriptions) actors involved in the development of PB in Russia. Findings -The findings indicate that the initial democratic values of PB underwent several stages of translation as a continuous inscription building process and the formation of networks. The main finding is that putting democratic idea(l)s of PB into practice proved problematic, since PB depended on many 'allies' which were not always democratic. Paradoxically, in order to launch democratic practices in Russia, PB relied largely on bureaucratic and even New Public Management inscriptions, which it was originally supposed to fight against. Notwithstanding, while these inscriptions can fog the democratic values of PB, they are also capable of uncovering its democratic potential over time, albeit not for a long time as the 'external referee' is needed.Originality/value -The paper juxtaposes PB development in Russia with the translation literature. Not only does the study emphasize the role of human, but non-human actors as well.

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Section: Introductionmentioning

confidence: 94%

Translating participatory budgeting in Russia: the roles of inscriptions and inscriptors

Aleksandrov

Timoshenko

2018

JAEE

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“…Another group of studies focuses on either other domains of accounting (Antipova & Bourmistrov, 2013;Gaddy & Ickes, 1999;Goncharov & Zimmermann, 2006) or cultural and behavioral influence of management accounting (Aleksandrov, Bourmistrov, & Grossi, 2018;Keplinger, Feldbauer-Durstmüller, & Mitter, 2012). The most noticeable international contribution to the studies of the development of management accounting in Russia was written by Falko et al (Falko, Becker, Malikova, Baltzer, & Häusser, 2012;Falko, 2017Falko, , 2019.…”

Section: Literature Reviewmentioning

confidence: 99%

Three decades of management accounting in Russia: the evolution of understanding of management accounting concept

Lebedev

2019

Proceedings of 6th International Scientific Conference Contemporary Issues in Business, Management and Economics Engineering ‘2

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Purpose– the article explores how did management accounting concept evolve and develop in Russia during the post-Soviet era. This study is informed by the specific way of the development of management accounting in Russia and a lack of related studies. Research methodology – this is a historical study based on archival methods. Evidence was obtained from sources varying from related literature to personal field notes and reflections arising from observations and experience gained in my more than 2 decades as a consultant and educator in the field of management accounting. The analysis in this study follows an interpretive approach: a narrative analysis of evidence used the model of thematic analysis to arrive at the findings. Findings – the results of the research demonstrate that the management accounting evolution in Russia contains three distinct periods: 1990’s – transactional focus, mainly related to cost; 2000’s – management accounting as an internal advisory function; 2010’s – management accounting on its way to financial leadership. This evolution followed the same path as in the developed markets, however, the patterns of this typology in Russia were much weaker. The driving forces of the development of management accounting were different than in the environment of developed markets. The benefits of management accounting to the overall corporate success were insignificant at each of the discussed phases. Research limitations – research results could be influenced by contextual nature and subjectivity of interpretative analysis, possible incompleteness and subjective selection of archival data, limited resources for analysis and interpretation. Practical implications – the research enriches our understanding of the development of management accounting in emerging economies, and it could support decisions in the transformation of financial function along with its maturity continuum. Furthermore, this research could be used as a part of the content of programs in professional and business education. Originality/Value – there is a lack of similar studies, which makes the research a significant contribution to existing conversations in science and professional practice

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“…Nevertheless, the accounting and reporting is the area in which serious weaknesses can still be found in most Central and Eastern European countries. While their budget classification system does not yet conform to international standards, it is a question if the ideology behind the development of international accounting system (GFS or IPSAS) can be understood in terms of a uniform and political neutral set of standards based on accounting theories developed by the accounting profession in the Anglo-Axon tradition, and which may be universally applied in any country in the world (Antipova & Bourmistrov, 2013).…”

Section: Experiences Of Public Sector Accounting Reforms In Other Coumentioning

confidence: 99%

Should Slovenia Transform the Accounting in Public Sector?

Jovanović

2015

CEPAR

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Even before, but especially in time of financial and economic crisis, countries are facing a challenge to improve the information served by public accounting for the state budgeting purpose, most often by reforming accounting principle from cash flow into accrual. The majority of literature impose the opinion that the accrual accounting facilitates more transparent and complete review of the business activities and property of the users of public funds than cash principle does and that additionally provides more transparent budgeting. The article evaluates the pros and cons of the public sector accounting transformation in Slovenia using arguments for a simple SWOT analysis in experience of other countries, presented in the literature.

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Is Russian Public Sector Accounting in the Process of Modernization? An Analysis of Accounting Reforms in Russia

Cited by 43 publications

References 35 publications

Translating participatory budgeting in Russia: the roles of inscriptions and inscriptors

Translating participatory budgeting in Russia: the roles of inscriptions and inscriptors

Three decades of management accounting in Russia: the evolution of understanding of management accounting concept

Should Slovenia Transform the Accounting in Public Sector?

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