Purpose This study aims to investigate how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past in the context of changing politico-economic dynamics in Ukraine. Design/methodology/approach Drawing upon data from a case study of a large Ukrainian energy company with a Soviet past that has undergone major transformations in recent years, the authors analyze MAC regime changes in the company from an institutional logics perspective. All primary and secondary data used in this study were collected from 2012 to 2016. Retrospective interviews and extensive use of written materials, including corporate documents and other publicly available data, helped them reconstruct those events, which the authors could not observe personally. Findings The authors observed that MAC regime changes in the company mirror; overall changes in the political and economic environment and Ukraine’s willingness to become closer to the West. The company seems to follow liberal Western market logics and eliminate those of Soviet heritage. The MAC regime changes seemed to contribute to the company’s survival during challenges caused by the political and economic crises that began in 2014 with the annexation of Crimea and other Ukrainian territories in the East of the country, demonstrating the usefulness of the new MAC regime and overall business logic. Research limitations/implications This study adds to the literature on management accounting and control change in emerging economies and extractive industries by highlighting the role of changing institutional logics in shaping a MAC regime. The authors explain why, in some contexts (i.e. Ukraine), organizational actors accept and favor liberal Western market logic. Originality/value A particularly significant facet of this study concerns its extension of the role of MAC and the way it is perceived in a new international context in times of significant transformation. The results suggest that MAC regime change may be favorably received if it is based on local values and aspirations.

Purpose The purpose of this study is to examine the effectiveness of courses offered to Ukrainian military personnel and their families to facilitate transfer to the civilian society, and to investigate the extent to which transfer to the civilian sector is associated with increased quality of life. Design/methodology/approach Data were collected from 1,077 former course participants by handing out a structured questionnaire at different locations in Ukraine. Findings Among the 40 courses arranged, 15 proved to be effective with regard to the odds of obtaining a civilian job, and 10 with regard to the odds of becoming a business owner. Business owners and civilian employees scored higher than military employees with regard to different indicators of quality of life. Individuals who are unemployed or not members of the workforce score lower on quality of life than any other group. Originality/value This study evaluates the courses offered in a large educational program where the Norwegian and Ukrainian government cooperate to facilitate transfer of military veterans in Ukraine to the civilian sector.

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