IDEAS home Printed from https://ideas.repec.org/a/eee/crpeac/v69y2020ics1045235419300607.html
   My bibliography  Save this article

Competing logics in university accounting education in post-revolutionary Russia

Author

Listed:
  • Golyagina, Alena

Abstract

Drawing on the institutional logics literature, the paper examines the fundamental transformation of Russian higher education in accounting from 1917 to 2014. In particular, the study illustrates the transition from the state logic, dominating accounting education during the Soviet Union period, to multiple logics, namely the logics of the state, the profession and the market, shaping the accounting education after the collapse of the Soviet Union. The paper offers three important contributions to the accounting literature. The study defines westernization in the context of a post-communist country as the diffusion of professional and market logics into the field traditionally dominated by the state. The study contributes to the extensive institutional research on accounting education and profession development by explaining institutional logics change in light of the macro changes in the institutional substances. Lastly, the paper outlines the roles of discourses, rhetorical justifications and institutional vocabularies in the accounting education change. By analyzing institutional vocabularies and rhetorical justifications of the competing logics the study underscores the sources of authority and tension in the accounting education field.

Suggested Citation

  • Golyagina, Alena, 2020. "Competing logics in university accounting education in post-revolutionary Russia," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    • Handle: RePEc:eee:crpeac:v:69:y:2020:i:c:s1045235419300607
    DOI: 10.1016/j.cpa.2019.06.004
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1045235419300607
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.cpa.2019.06.004?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Wijewardena, Hema & Yapa, Senarath, 1998. "Colonialism and accounting education in developing countries: The experiences of Singapore and Sri Lanka," The International Journal of Accounting, Elsevier, vol. 33(2), pages 269-281.
    2. Nassr Ahmad & Simon Gao, 2004. "Changes, problems and challenges of accounting education in Libya," Accounting Education, Taylor & Francis Journals, vol. 13(3), pages 365-390.
    3. Lee D. Parker & Deryl Northcott, 2016. "Qualitative generalising in accounting research: concepts and strategies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(6), pages 1100-1131, August.
    4. Ezzamel, Mahmoud & Robson, Keith & Stapleton, Pam, 2012. "The logics of budgeting: Theorization and practice variation in the educational field," Accounting, Organizations and Society, Elsevier, vol. 37(5), pages 281-303.
    5. Rodolphe Durand & Hayagreeva Rao & Philippe Monin, 2003. "Institutional Change in Toque Ville: Nouvelle Cuisine as an Identity Movement in French Gastronomy," Post-Print hal-00480858, HAL.
    6. Robert W. McGee & Galina G. Preobragenskaya, 2005. "Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia," Springer Books, Springer, number 978-0-387-23887-6, September.
    7. Mennicken, Andrea, 2008. "Connecting worlds: The translation of international auditing standards into post-Soviet audit practice," Accounting, Organizations and Society, Elsevier, vol. 33(4-5), pages 384-414.
    8. Rania Kamla & Sonja Gallhofer & Jim Haslam, 2012. "Understanding Syrian accountants' perceptions of, and attitudes towards, social accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 25(7), pages 1170-1205, September.
    9. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
    10. Annisette, Marcia, 2000. "Imperialism and the professions: the education and certification of accountants in Trinidad and Tobago," Accounting, Organizations and Society, Elsevier, vol. 25(7), pages 631-659, October.
    11. James Guthrie & Lee D. Parker, 2014. "The global accounting academic: what counts!," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 27(1), pages 2-14, January.
    12. Araújo, Wilde Gomes & Rodrigues, Lúcia Lima & Craig, Russell, 2017. "‘Empire as an imagination of the centre’: The Rio de Janeiro School of Commerce and the development of accounting education in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 46(C), pages 38-53.
    13. Le Theule, Marie-Astrid & Lupu, Ioana, 2016. "Publishing without editors or authors? Competing logics, circulation, and cultural creation in a publishing firm," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 38(C), pages 14-33.
    14. P. W. Senarath Yapa, 2000. "University - profession partnership in accounting education: the case of Sri Lanka," Accounting Education, Taylor & Francis Journals, vol. 9(3), pages 297-307.
    15. Zhang, Guohua & Boyce, Gordon & Ahmed, Kamran, 2014. "Institutional changes in university accounting education in post-revolutionary China: From political orientation to internationalization," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(8), pages 819-843.
    16. Catalin Nicolae Albu & Nadia Albu, 2015. "Introduction to the Special Issue on Accounting Academia in Central and Eastern Europe," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(2), pages 247-274, June.
    17. M.W. Luke Chan & Wendy Rotenberg, 1999. "Accounting, Accounting Education, and Economic Reform in the People’s Republic of China," International Studies of Management & Organization, Taylor & Francis Journals, vol. 29(3), pages 37-53, September.
    18. Mennicken, Andrea, 2010. "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics 27054, London School of Economics and Political Science, LSE Library.
    19. Marcia Annisette, 1999. "Importing accounting: the case of Trinidad and Tobago," Accounting History Review, Taylor & Francis Journals, vol. 9(1), pages 103-133.
    20. Irina Smirnova & Jaroslav Sokolov & Clive Emmanuel, 1995. "Accounting education in Russia today," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 833-846.
    21. Prem W. Senarath Yapa & Kerry Jacobs & Bopta Chan Huot, 2016. "The field of accounting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(3), pages 401-427, March.
    22. L. V. Liberman & A. M. Eidinov, 1995. "The development of accounting in tsarist Russia and the USSR," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 777-807.
    23. Sonja Gallhofer & Jim Haslam & Rania Kamla, 2009. "Educating and Training Accountants in Syria in a Transition Context: Perceptions of Accounting Academics and Professional Accountants," Accounting Education, Taylor & Francis Journals, vol. 18(4-5), pages 345-368.
    24. Emmanouil Dedoulis, 2016. "Institutional formations and the Anglo-Americanization of local auditing practices: The case of Greece," Accounting Forum, Taylor & Francis Journals, vol. 40(1), pages 29-44, March.
    25. Hayagreeva Rao & Philippe Monin & Rodolphe Durand, 2003. "Institutional change in toque ville : Nouvelle cuisine as an identity movement in French gastronomy," Post-Print hal-02311672, HAL.
    26. Gallhofer, Sonja & Haslam, Jim & Kamla, Rania, 2011. "The accountancy profession and the ambiguities of globalisation in a post-colonial, Middle Eastern and Islamic context: Perceptions of accountants in Syria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 376-395.
    27. Yee, Helen, 2009. "The re-emergence of the public accounting profession in China: A hegemonic analysis," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(1), pages 71-92.
    28. Mennicken, Andrea, 2008. "Connecting worlds: the translation of international auditing standards into post-Soviet audit practice," LSE Research Online Documents on Economics 27070, London School of Economics and Political Science, LSE Library.
    29. Elmar Retief Venter & Charl de Villiers, 2013. "The accounting profession's influence on academe: South African evidence," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 26(8), pages 1246-1278, October.
    30. Parker, Lee, 2011. "University corporatisation: Driving redefinition," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 22(4), pages 434-450.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Rozenfeld, Gabriela Cecylia & Scapens, Robert William, 2021. "Forming mixed-type inter-organisational relationships in Sub-Saharan Africa: The role of institutional logics, social identities and institutionally embedded agency," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Iurii N. GUZOV, 2016. "History of auditing in Russia. Periodization and challenges of development," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 651-651, June.
    2. Anna Samsonova-Taddei, 2013. "Social Relations and the Differential Local Impact of Global Standards: The Case of International Standards on Auditing," Abacus, Accounting Foundation, University of Sydney, vol. 49(4), pages 506-538, December.
    3. Mihret, Dessalegn Getie & Mirshekary, Soheila & Yaftian, Ali, 2020. "Accounting professionalization, the state, and transnational capitalism: The case of Iran," Accounting, Organizations and Society, Elsevier, vol. 82(C).
    4. Krivogorsky, Victoria & Mintchik, Natalia & Alon, Anna, 2023. "Accounting research in former Soviet bloc countries: Past trends and current and future developments," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 50(C).
    5. Mantzari, Elisavet & Georgiou, Omiros, 2019. "Ideological hegemony and consent to IFRS: Insights from practitioners in Greece," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 59(C), pages 70-93.
    6. Golyagina, Alena & Valuckas, Danielius, 2020. "Boundary-work in management accounting: The case of hybrid professionalism," The British Accounting Review, Elsevier, vol. 52(2).
    7. Hopper, Trevor & Lassou, Philippe & Soobaroyen, Teerooven, 2017. "Globalisation, accounting and developing countries," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 43(C), pages 125-148.
    8. Leyla Sayfutdinova & Ayça Ergun, 2018. "Azerbaijani Engineers in the Global Economy: Transnational Professionals Versus “Button-Pushersâ€," Journal of Developing Societies, , vol. 34(2), pages 144-168, June.
    9. Sidorova, Marina & Nazarov, Dmitry & Listopad, Ekaterina, 2022. "The impact of ideology on the institutionalization of correspondence accounting education in Soviet Russia (1929–1939)," Journal of Accounting Education, Elsevier, vol. 58(C).
    10. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
    11. Albu, Nadia & Albu, Cătălin Nicolae & Cho, Charles H. & Pesci, Caterina, 2023. "Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    12. Negash, Minga & Lemma, Tesfaye T. & Samkin, Grant, 2019. "Factors impacting accounting research output in developing countries: An exploratory study," The British Accounting Review, Elsevier, vol. 51(2), pages 170-192.
    13. Alawattage, Chandana & Fernando, Susith, 2017. "Postcoloniality in corporate social and environmental accountability," Accounting, Organizations and Society, Elsevier, vol. 60(C), pages 1-20.
    14. Agrizzi, D. & Sian, S., 2015. "Artificial corporatism: A portal to power for accountants in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 56-72.
    15. Xue, Qingmei & Zan, Luca, 2023. "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 94(C).
    16. Xue, Qingmei & Zan, Luca, 2022. "The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective," MPRA Paper 114407, University Library of Munich, Germany.
    17. Binh Bui & Hien Hoang & Duc P. T. Phan & P. W. Senarath Yapa, 2017. "Governance and compliance in accounting education in Vietnam – case of a public university," Accounting Education, Taylor & Francis Journals, vol. 26(3), pages 265-290, May.
    18. Hadid, Wael & Hamdan, Mohammed, 2022. "Firm size and cost system sophistication: The role of firm age," The British Accounting Review, Elsevier, vol. 54(2).
    19. Kamla, Rania & Haque, Faizul, 2019. "Islamic accounting, neo-imperialism and identity staging: The Accounting and Auditing Organization for Islamic Financial Institutions," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    20. Kamla, Rania, 2012. "Syrian women accountants’ attitudes and experiences at work in the context of globalization," Accounting, Organizations and Society, Elsevier, vol. 37(3), pages 188-205.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:crpeac:v:69:y:2020:i:c:s1045235419300607. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/critical-perspectives-on-accounting/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.