e-journal

Exploring Russian central government accounting in its context

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Purpose – The purpose of this paper is to contribute to knowledge about Russian public sector
accounting in times of change by exploring the emergence of a new way of accounting for Russian
central government.
Design/methodology/approach – In this paper, accounting is viewed as a social and institutional
practice. A frame of reference guided by three theoretical perspectives is elaborated on. This troika
incorporates a system approach to accounting, an accountability approach, and an institutional
approach. Document search represents the major method of collecting data for this paper.
Findings – This paper suggests that launching a nascent version of Russian central government
accounting is better comprehended in terms of legitimacy rather than in terms of instrumentality.
Research limitations/implications – This paper focuses on the appearance of up-to-date
accounting provisions at macro-level and does, therefore, have limitations with regard to scope. This
makes it intellectually rewarding to link the central government initiatives with endeavours to
implement them at different levels of government and in specific public sector organizations.
Originality/value – Bearing in mind, the lack of consistent research efforts on the topic in Western
English-language literature, this paper strives to bring rather “alien” Russian central government
accounting into the international arena for the purposes of cross-national comparisons and
wide-ranging discussions. It also contributes to the literature dealing with the role of international
organizations in the reform of public sector accounting.

Keywords Central government, Accounting, Public sector accounting, Public sector reform, Russia

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Informasi Detail

Judul Seri

Journal of Accounting & Organizational Change

No. Panggil

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Penerbit

: Emerald Group., 2009

Deskripsi Fisik

Journal of Accounting & Organizational Change Vol. 5 No. 4, 2009 pp. 490-513

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

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