Research Repository

Implementing publicsector accounting reforminrussia: Evidence fromone university

Timoshenko, K and Adhikari, P (2009) 'Implementing publicsector accounting reforminrussia: Evidence fromone university.' Research in Accounting in Emerging Economies, 9. 169 - 192. ISSN 1479-3563

Full text not available from this repository.

Abstract

Purpose - This empirical paper seeks to explore how the shift from traditional budgetary accounting toward accrual accounting declared by the Russian state has affected accounting practices of one public university. Design/methodology/approach - The empirical data for this research are based on a case study conducted in one state-sponsored university of Russian tertiary education. Our approach is to look at the emergence and implementation of new accounting practices and technologies at the university within the context of broader public sector policy changes occurring in Russia. Findings - The present study demonstrates that changes at state level have had their initial and most direct impact on formal rules at the university, but little or no impact on its everyday management activity. We claim that the intended changes have so far resulted in more rhetoric than reality, and the changes envisaged have yet to be implemented in university practice. Research limitations/implications - Since the time frame devoted to this research does not allow the assessment of the final results of the declared reforms, this paper approaches new accounting techniques before they become an established practice at the university. It is also beyond the scope of this research to judge whether these results are applicable to other settings, such as other Russian higher educational establishments. Practical implications - The paper raises concerns as to whether the old compliance mentality of the Russian state will bring about the desired reform outcome. Originality/value - This paper provides insights into the nature of Russian public sector accounting change, both at central level and in a specific organizational setting. © 2009 by Emerald Group Publishing Limited.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Users 161 not found.
Date Deposited: 26 Mar 2014 11:01
Last Modified: 04 Dec 2017 22:17
URI: http://repository.essex.ac.uk/id/eprint/7052

Actions (login required)

View Item View Item