Russian Central Government Budgeting and Public Sector Reform Discourses: Paradigms, Hybrids, and a “Third Way”

Khodachek, Igor; Timoshenko, Konstantin

doi:10.1080/01900692.2017.1383417

Cited by 22 publications

(20 citation statements)

References 55 publications

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“…PB experiments4 were launched almost simultaneously by several municipalities in 2013 to test new democratic instruments of citizen involvement and their effects on governance (Beuermann and Amelina 2014;Shulga et al 2017). The Russian setting is particularly interesting in terms of existing centralized and hierarchical governance mechanisms (Khodachek and Timoshenko 2018;Zherebtsov 2014), which potentially influence how new PG tools are implemented. While an in-depth examination of PB has already revealed pitfalls in the North West of Russia Aleksandrov & Timoshenko 2018), more general institutional aspects related to PB implementation and relations between central and local authorities are still unresearched.…”

Section: Introductionmentioning

confidence: 99%

Actors’ reflexivity and engagement in the formation of new accounting tools during university hybridization

Aleksandrov

2020

QRAM

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Purpose This paper aims to investigate the unfolding dynamics and evolving processes relating to the formation of accounting tools by university actors. It answers the research questions: How do individual actors engage in the formation of new accounting tools during university hybridisation? Specifically, what forms of reflexivity do these actors display in various phases of university hybridisation? Design/methodology/approach This is a longitudinal case study of the development of new accounting tools in one Russian technical university from 2010 to 2016. It is based on an institutional work perspective, involving 29 interviews, documentary analysis, and observations of internal meetings relating to new accounting tools’ formation. Findings The findings show that academics themselves were gradually engaged in the marginalisation of academic demands in university governance in favour of managerialism via accounting. Nevertheless, the role of accounting morphed over time from a dysfunctional and negative carrier of managerial ideology and its domination, to what could arguably be considered a mediation device between academic and managerial demands. These dynamic processes and the role of accounting within them are explained by the constant challenge stemming from the involvement of several groups of actors in institutional work, which is often unpredictable and fluid due to the intricate play of plural reflexivities and actors’ identities during university hybridisation. Originality/value This paper advances the field by showing that the engagement and reflexivity of academics in the formation of accounting tools is not a “panacea” to deal with hybridisation within universities. The results highlight several obstacles, including variation in the reflexive capacities of actors within the university, leading to a reflexivity lag and reflexivity trap.

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Section: Introductionmentioning

confidence: 99%

Actors’ reflexivity and engagement in the formation of new accounting tools during university hybridization

Aleksandrov

2020

QRAM

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“…For instance, Brusca et al (2016) state that the modernisation of public sector accounting in Latin American countries has become more rhetorical than real, although there has been an unabated momentum towards accrual accounting. Russia and Indonesia are other examples where the externally propagated accounting reforms fitted very well into the top political contexts in terms of maintaining legitimacy, but contradicted the public sector accounting traditions, thereby keeping the existing system intact (Khodachek and Timoshenko, 2017;Harun et al, 2012). That public sector accounting reforms have represented facades, simply adding a layer over the existing practices, is also evident in other emerging economies, including Ghana and Benin (Lassou, 2017), Bangladesh (Rajib et al, 2019), Indonesia (Harun et al, 2012), and Nepal and Sri Lanka (Adhikari et al, 2013;Yapa and Ukwatte, 2015).…”

Section: Introductionmentioning

confidence: 99%

Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka

Adhikari

Kuruppu

Ouda

et al. 2019

International Review of Administrative Sciences

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Drawing on diffusion theory, this study investigates the implementation of public sector accounting reforms in three emerging economies-Egypt, Nepal and Sri Lanka. Data for the paper are derived through document analysis and semi structured interviews with public administrators, government accountants and members of professional accountancy bodies. The paper brings out the factors, including the bundling process, pro-innovation biases, informal and interpersonal networks, a boundary spanning process, organisational communication, power disparity, and dominance, all of which have either individually or collectively stifled the diffusion trajectory of public sector accounting reforms in Egypt, Nepal and Sri Lanka at the implementation phase. As a result, public sector accounting reforms have resulted in resistance, internal conflicts and unintended consequences, including the fabrication of results, in all three countries without any evidence of yielding better results for public sector governance and accountability. Points for practitioners Public sector accounting practitioners should realise the importance of considering the specific contexts of emerging economies, including the power structures, communication channels, informal networks and communication flows prior to the diffusion of reforms. When such contextual elements are deemphasised, reforms would tend to encounter delay and resistance, ongoing reforms in Egypt, Nepal and Sri Lanka serving as examples. Also, instead of delegating power to professional accountants and expert groups, they can be employed as boundary spanners to facilitate communication with government accountants, administrators and other stakeholders about the technical complexities of public sector accounting reforms. This may help establish an efficient communication network and strengthen interpersonal and informal networks enabling reforms to pass through the diffusion trajectory without being stifled at the implementation phase.

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“…Beyond budgeting secara harfiah dapat diartikan sebagai 'di luar penganggaran', tetapi tidak berarti harus menyingkirkan atau menghapus anggaran (Alsharari & Abougamos, 2017;Anessi-Pessina, Barbera, Sicilia, & Steccolini, 2016;Hansen, 2011). Pada prinsipnya, beyond budgeting berfokus pada bagaimana menciptakan organisasi yang lebih gesit (agile) (Helpap, 2017;Khodachek & Timoshenko, 2018;Wällstedt & Almqvist, 2017;Zhao, 2016).…”

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Peran Beyond Budgeting Entry Scan Untuk Mengatasi Permasalahan Penganggaran Sektor Publik

Biswan

Widianto

2019

jamal

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Peran Beyond Budgeting Entry Scan untuk Mengatasi Per masalahan Penganggaran Sektor Publik. Penelitian ini memiliki tujuan untuk mengidentifikasi dan menelaah permasalahan penganggaran pada Badan Layanan Umum (BLU) sebuah perguruan tinggi berdasarkan prinsip beyond budgeting. Metode yang digunakan adalah studi kasus terhadap sejumlah petinggi Politeknik Keuangan Negara STAN. Hasil penelitian menunjukkan bahwa berdasarkan Beyond Budgeting Entry Scan (BBES), terdapat tiga permasalahan utama penganggaran yakni kurangnya responsivitas anggaran, rendahnya level keterlibatan proses penyusunan anggaran, dan inefisiensi distribusi sumber daya. Penganggaran yang responsif, keterlibatan penyusunannya, dan distribusi sumber daya efisien merupakan kunci mengatasi permasalahan penganggaran sektor publik.

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Russian Central Government Budgeting and Public Sector Reform Discourses: Paradigms, Hybrids, and a “Third Way”

Cited by 22 publications

References 55 publications

Actors’ reflexivity and engagement in the formation of new accounting tools during university hybridization

Actors’ reflexivity and engagement in the formation of new accounting tools during university hybridization

Unintended consequences in implementing public sector accounting reforms in emerging economies: evidence from Egypt, Nepal and Sri Lanka

Peran Beyond Budgeting Entry Scan Untuk Mengatasi Permasalahan Penganggaran Sektor Publik

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