Russian local governmental reforms: autonomy for accounting development?

References

• Andreev , O. and Olsson , M. 1995 . Regional self-government in Russia - the situation in the county of Murmansk , Working Paper No. 3 Umeå University .
   Google Scholar
• Bailey , D. 1990 . Accounting in the shadow of Stalinism . Accounting, Organizations and Society , 15 ( 6 ) : 513 – 525 .
   Web of Science ®Google Scholar
• Bergevärn , L.-E. , Mellemvik , F. and Olson , O. 1995 . Institutionalization of municipal accounting - a comparative study between Sweden and Norway . Scandinavian Journal of Management , 11 ( 1 ) : 25 – 41 .
   Google Scholar
• Bogachev , V. , Cabakov , V. and Hodachek , A. 1995 . Strategiya Malaga Predprinimatelstva , Sankt-Peterburg : Corvus .
   Google Scholar
• Chan , J. 1996 . “ Budget accounting in China: continuity and change ” . In Research in Governmental and Nonprofit Accounting , Edited by: Chan , J. Vol. 9 , Greenwich, CT : JAI Press .
   Google Scholar
• Chkhikvadze , V. 1972 . The Soviet Form of Popular Government , Moscow : Progress Publishers .
   Google Scholar
• 1988 . Constitution of the USSR , Moscow : Izvestia Sovetov Narodnikh Deputatov SSSR .
   Google Scholar
• Cook , T. and Reichardt , C. 1979 . Qualitative and Quantitative Method in Evaluation Research , Newbury Park, CA : Sage Publications .
   Google Scholar
• Czarniawska , B. 1997 . Learning organizing in a changing institutional order: examples from city management in Warsaw . Management Learning , 28 ( 4 ) : 475 – 495 .
   Web of Science ®Google Scholar
• Czarniawska-Joerges , B. 1992 . Exploring Complex Organizations , Newbury Park, CA : Sage Publications .
   Google Scholar
• Dmitriev , M. 1996 . Russian reforms and state revenue policy . Problems of Economic Transition , May : 56 – 68 .
   Google Scholar
• Eco , U. 1992 . Interpretation and Overinterpretation , Cambridge : Cambridge University Press .
   Google Scholar
• Galtung , J. 1977 . Methodology and Ideology. Essays in Methodology , Christian Ejlers .
   Google Scholar
• Garrod , N. and McLeay , S. , eds. 1996 . Accounting in Transition. The Implications of Political and Economic Reform in Central Europe , London : Routledge .
   Google Scholar
• Goloschapov , V. 1952 . Uchet Ispolnenia Mestnikh Budzetov , Moscow : Gosfinizdat .
   Google Scholar
• Goloschapov , V. 1972 . Bukhgalterskii H diet v Rayonnikh Finansovikh Otdelakh , Moscow : Finansi .
   Google Scholar
• Grønhaug , K. , Mellemvik , F. and Olson , O. 1997 . Accounting in a Scandinavian research context . Scandinavian Journal of Management , 13 ( 1 ) : 1 – 3 .
   Google Scholar
• Hedberg , B. 1981 . “ How organizations learn and unlearn ” . In Handbook of Organizational Design , Edited by: Nystrom , P. and Starbuck , W. Vol. 1 , Oxford : Oxford University Press .
   Google Scholar
• Høgheim , S. , Monsen , N. , Olsen , R. and Olson , O. 1989 . The two worlds of management control . Financial Accountability and Management , 5 ( 3 ) : 163 – 178 .
   Google Scholar
• Jacobs , E. , ed. 1983 . Soviet Local Politics and Government , London : Alien & Unwin .
   Google Scholar
• Jacobsen , B. 1998 . Local self-government in Russia: a decade of change , NIBR Working Paper No. 117 Library of University in Trondheim .
   Google Scholar
• Jaruga , A. and Nowak , W. 1995 . Governmental accounting in transition: the Polish experience . Financial Accountability and Management , 11 ( 1 ) : 75 – 95 .
   Google Scholar
• Jönsson , S. 1988 . Accounting Regulation and the Elite Structures: Driving Forces in the Development of Accounting Policy , New York : John Wiley .
   Google Scholar
• Josephs , H. 1969 . Diderot's Dialogue of Language and Gesture , Ohio : Columbus .
   Google Scholar
• Kirkow , P. 1996 . Distributional coalitions, budgetary problems and fiscal federal-ism in Russia . Communist Economies and Economic Transformation , 8 ( 3 ) : 277 – 298 .
   Web of Science ®Google Scholar
• Kutaphin , O. and Fadeev , V. 1997 . Municipalnoe Pravo , Moskva : Urist .
   Google Scholar
• Lane , D. 1992 . Soviet Society Under Perestroyka , London : Routledge .
   Google Scholar
• Lapidus , G. 1989 . Gorbachev and the “national question”: restructuring the Soviet Federation . Soviet Economy , 5 : 201 – 250 .
   Web of Science ®Google Scholar
• Liberman , L. and Eidinov , A. 1995 . The development of accounting in Tsarist Russia and the USSR . European Accounting Review , 4 ( 4 ) : 777 – 807 .
   Google Scholar
• Lincoln , Y. and Cuba , E. 1985 . Naturalistic Inquiry , Newbury Park, CA : Sage Publications .
   Google Scholar
• 1986 . Materials of the 27th Congress of the Communist Party , Moscow : Politicheskaya literature .
   Google Scholar
• Miller , P. and O'Leary , T. 1990 . Making accounting practical . Accounting, Organizations and Society , 15 ( 5 ) : 479 – 498 .
   Web of Science ®Google Scholar
• Mellemvik , F. , Monsen , N. and Olson , O. 1988 . Functions of accounting - a discussion . Scandinavian Journal of Management , 4 ( 3/4 ) : 101 – 119 .
   Google Scholar
• Mitchneck , B. 1995 . An assessment of the growing local economic development functions of local authorities in Russia . Economic Geography , 71 ( 2 ) : 150 – 170 .
   Web of Science ®Google Scholar
• Mouritsen , J. and Brekke , A. 1997 . Continuity and discontinuity in accounting technology in Danish state institutions . Financial Accountability and Management , 13 ( 2 ) : 165 – 180 .
   Google Scholar
• Olson , O. , Guthrie , J. and Humphrey , C. 1998 . Global Warning: Debating International Developments in New Public Financial Management , Oslo : Cappelen Akademisk Forlag .
   Google Scholar
• Puxty , A. , Willmott , H. , Cooper , D. and Lowe , T. 1987 . Modes or regulation in advanced capitalism: locating accountancy in four countries . Accounting, Organizations and Society , 12 ( 3 ) : 273 – 291 .
   Web of Science ®Google Scholar
• Rorty , R. 1985 . “ Epistemological behaviorism and the detranscendentalization of analytical philosophy ” . In Hermeneutics and Praxis , Edited by: Hollinger , R. 89 – 121 . Notre Dame : University of Notre Dame Press .
   Google Scholar
• Ross , C. 1987 . Local Government in the Soviet Union: Problems of Implementation and Control , London : Croom Helm .
   Google Scholar
• Scott , W. and Meyer , J. 1983 . “ The organization of societal sectors ” . In Organizational Environments: Ritual and Rationality , Edited by: Meyer , J. and Scott , W. Beverly Hills, CA : Sage Publications .
   Google Scholar
• Shavrin , V. 1950 . Sostavlenie i Ispolnenie Raiyonnogo Budgeta , Moscow : Gosfinizdat .
   Google Scholar
• Sokolov , J. and Kovalev , V. 1996 . In defence of Russian accounting: a reply to foreign critics . European Accounting Review , 5 ( 4 ) : 743 – 762 .
   Google Scholar
• Stepanov , Y. , Chernisheva , E. and Vishniakov , S. 1972 . Sostavlenie i Ispolnenie Budgeta Raiona , Moskva : Finansi .
   Google Scholar
• Wallich , C. 1994 . Russia and the Challenge of Fiscal Federalism , Washington, DC : World Bank .
   Google Scholar
• Watson , G. and Seiler , R. 1992 . Text in Context, Contributions to Ethnomethodology , Newbury Park, CA : Sage Publications .
   Google Scholar
• Watts , R. and Zimmerman , J. 1979 . The demand for and supply of accounting theories: the market for excuses . Accounting Review , 54 ( 2 ) : 273 – 305 .
   Web of Science ®Google Scholar
• Wildavsky , A. 1975 . Budgeting -A Comparative Theory of Budgetary Processes , Boston, MA : Little, Brown .
   Google Scholar
• Zlomanov , L. and Umanskiy , L. 1984 . Nashi Prava: Politicheskie i Ekonomicheskie Garantit Tsifri i Fakti , Moscow : Politicheskaia Literature .
   Google Scholar