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Main Drivers of the Evolution of Management Accounting Concept in Russia: Global Ambitions vs. Local Way

Author

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  • Pavel Lebedev

    (IEDC Bled School of Management, Slovenia)

Abstract

This paper examines the main drivers that initially shaped and are currently influencing the understanding and development of management accounting in Russia, focusing on the specific roles of various stakeholders and institutions. In this research, the author adopted a grounded theory perspective. Data collection was based on archival methods with interpretive approach to the analysis. At the initial stage a thematic model of narrative analysis was applied, followed by an intensive multi-stages coding process at a subsequent phase of the study. The findings, including an emerged theoretical proposition, provide exploratory and explanatory views on the development and current state of management accounting in Russia. The obtained results suggest, that while management accounting in Russia is still an emerging concept, the influence of external factors represented by various stakeholders and institutions on the development of management accounting in Russia has been spontaneous, characterized by a lack of leadership, and unsustainable, driven by ignorance, opportunism, and self-interest of main actors.

Suggested Citation

  • Pavel Lebedev, 2019. "Main Drivers of the Evolution of Management Accounting Concept in Russia: Global Ambitions vs. Local Way," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 17(4 (Winter), pages 289-316.
    • Handle: RePEc:mgt:youmgt:v:17:y:2019:i:4:p:289-316
    DOI: 10.26493/1854-6935.17.289-316
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    References listed on IDEAS

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    1. Bhimani, Alnoor, 1996. "Management Accounting: European Perspectives," OUP Catalogue, Oxford University Press, number 9780198289661.
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    Cited by:

    1. Ismail Kotb & Riham Adel, 2020. "Smart Retailing in COVID-19 World: Insights from Egypt," European Journal of Marketing and Economics Articles, Revistia Research and Publishing, vol. 3, July -Dec.

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    More about this item

    Keywords

    management accounting; emerging markets; market institutions;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • L20 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - General

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