IDEAS home Printed from https://ideas.repec.org/a/taf/euract/v8y1999i4p675-700.html
   My bibliography  Save this article

Russian local governmental reforms: autonomy for accounting development?

Author

Listed:
  • Anatoli Bourmistrov
  • Frode Mellemvik

Abstract

This paper focuses on accounting in Russian local governments. When the perestroika period began in the middle of the 1980s, a process of restructuring and reforming the Russian society started. One intention of reforms was to change planned economy to a more market-oriented one. This process of transformation has affected local governments, especially when it concerns the relations between central and local governments. The process of restructuring the Russian society is described from a frame of reference consisting of the political ideas that are often connected to the Russian reforms, i.e. glasnost, democracy, autonomy and independence. These political ideas were formulated and argued for by politicians at the central level of the Federation. In this paper we discuss whether this ideology at the central level has influenced Russian local governmental accounting norms. Based on information from Leningrad oblast' (county) the paper also includes a description and discussion of changes in accounting in action. The paper ends with a discussion on changes in accounting in Russian local governments focusing on the question whether the central reform ideology has influenced local action and accounting. The discussion illustrates that given big changes in central ideology and local action, Russian local governmental accounting has not changed fast. Slow changes in the accounting norm system, a difficult local financial situation and difficulties in unlearning the old accounting procedures create barriers to utilize local autonomy in respect to accounting system development.

Suggested Citation

  • Anatoli Bourmistrov & Frode Mellemvik, 1999. "Russian local governmental reforms: autonomy for accounting development?," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 675-700.
    • Handle: RePEc:taf:euract:v:8:y:1999:i:4:p:675-700
    DOI: 10.1080/096381899335763
    as

    Download full text from publisher

    File URL: http://www.tandfonline.com/doi/abs/10.1080/096381899335763
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.1080/096381899335763?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. Puxty, A. G. & Willmott, Hugh C. & Cooper, David J. & Lowe, Tony, 1987. "Modes of regulation in advanced capitalism: Locating accountancy in four countries," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 273-291, April.
    2. Bailey, Derek, 1990. "Accounting in the shadow of stalinism," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 513-525.
    3. Mellemvik, Frode & Monsen, Norvald & Olson, Olov, 1988. "Functions of accounting -- a discussion," Scandinavian Journal of Management, Elsevier, vol. 4(3-4), pages 101-119.
    4. 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.
    5. Grønhaug, Kjell & Mellemvik, Frode & Olson, Olov, 1997. "Editorial: accounting in a Scandinavian research context," Scandinavian Journal of Management, Elsevier, vol. 13(1), pages 1-3, March.
    6. Jaroslav Sokolov & Valery Kovalev, 1996. "In defence of Russian accounting: a reply to foreign critics," European Accounting Review, Taylor & Francis Journals, vol. 5(4), pages 743-762.
    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. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    2. Kim, Oksana, 2016. "The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation," The International Journal of Accounting, Elsevier, vol. 51(3), pages 345-362.

    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. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    2. Alpenberg, Jan & Paul Scarbrough, D., 2018. "Trust and control in changing production environments," Journal of Business Research, Elsevier, vol. 88(C), pages 527-534.
    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. Suddaby, Roy & Cooper, David J. & Greenwood, Royston, 2007. "Transnational regulation of professional services: Governance dynamics of field level organizational change," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 333-362.
    5. Sikka, Prem & Willmott, Hugh, 1995. "The power of "independence": defending and extending the jurisdiction of accounting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 547-581, August.
    6. Shapiro, Brian & Matson, Diane, 2008. "Strategies of resistance to internal control regulation," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 199-228.
    7. Toms, Steven & Fleischman, Richard K., 2015. "Accounting fundamentals and accounting change: Boulton & Watt and the Springfield Armory," Accounting, Organizations and Society, Elsevier, vol. 41(C), pages 1-20.
    8. Hamilton, Gavin & Ó hÓgartaigh, Ciarán, 2009. "The Third Policeman: ‘The true and fair view’, language and the habitus of accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 20(8), pages 910-920.
    9. Ghattas, Peter & Soobaroyen, Teerooven & Marnet, Oliver, 2021. "Charting the development of the Egyptian accounting profession (1946–2016): An analysis of the State-Profession dynamics," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    10. Cooper, David J., 2014. "On the intellectual roots of critical accounting: A personal appreciation of Tony Lowe (1928–2014)," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 287-292.
    11. Suddaby, Roy & Saxton, Gregory D. & Gunz, Sally, 2015. "Twittering change: The institutional work of domain change in accounting expertise," Accounting, Organizations and Society, Elsevier, vol. 45(C), pages 52-68.
    12. Laura Girella, 2013. "Regulating through the "Logic of Appropriateness" and the "Rhetoric of the Expert": The Role of Consultants in the Case of Intangibles Reporting in Germany," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(3-4), pages 75-109.
    13. Power, Sean Bradley & Brennan, Niamh M., 2022. "Accounting as a dehumanizing force in colonial rhetoric: Quantifying native peoples in annual reports," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 87(C).
    14. Chiapello, Eve & Ding, Yuan, 2005. "Searching for the accounting features of capitalism: an illustration with the economic transition process in China," HEC Research Papers Series 817, HEC Paris.
    15. Nhu Tuyên Lê & Marc de Bourmont & Olivier Vidal, 2011. "La perception des changements comptables par les acteurs : le cas du Viêt-Nam," Grenoble Ecole de Management (Post-Print) hal-00650545, HAL.
    16. Ding, Yuan & Richard, Jacques & Stolowy, Hervé, 2008. "Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 718-755.
    17. Olov Olson & Christopher Humphrey & James Guthrie, 2001. "Caught in an evaluatory trap: a dilemma for public services under NPFM," European Accounting Review, Taylor & Francis Journals, vol. 10(3), pages 505-522.
    18. Haim Falk, 1994. "International Accounting: A Quest for Research," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 595-615, June.
    19. d'Arcy, Anne, 2001. "Accounting classification and the international harmonisation debate -- an empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 26(4-5), pages 327-349.
    20. Adriana Tiron Tudor & Cristina Nistor & Andreea Carstea, 2012. "The Way of Public Institutions to Accrual Accounting – case study Romania," EuroEconomica, Danubius University of Galati, issue 2(31), pages 57-74, May.

    More about this item

    Statistics

    Access and download statistics

    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:taf:euract:v:8:y:1999:i:4:p:675-700. 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/REAR20 .

    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.