2013
DOI: 10.1111/faam.12021
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Is Russian Public Sector Accounting in the Process of Modernization? An Analysis of Accounting Reforms in Russia

Abstract: The major public sector accounting reform in Russia began in 2004 envisaging ideas of ‘top‐down’ modernization through adoption of international accounting ideas from GFS/IPSASs. However, there is a decoupling between accounting practices and declared accounting norms. This is explained by ideas of accrual accounting reform fitting very well into the top political context aiming to achieve the international legitimization of Russia as a modern state, but contradicting the Russian public sector accounting tradi… Show more

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Cited by 43 publications
(42 citation 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%
“…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%
“…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%
“…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%