Main Drivers of the Evolution of Management Accounting Concept in Russia: Global Ambitions vs. Local Way

Pavel Lebedev

Managing Global Transitions, 2019, vol. 17, issue 4 (Winter), 289-316

Abstract: This paper examines the main drivers that initially shaped and are currently influencing the understanding and development of management accounting in Russia, focusing on the specific roles of various stakeholders and institutions. In this research, the author adopted a grounded theory perspective. Data collection was based on archival methods with interpretive approach to the analysis. At the initial stage a thematic model of narrative analysis was applied, followed by an intensive multi-stages coding process at a subsequent phase of the study. The findings, including an emerged theoretical proposition, provide exploratory and explanatory views on the development and current state of management accounting in Russia. The obtained results suggest, that while management accounting in Russia is still an emerging concept, the influence of external factors represented by various stakeholders and institutions on the development of management accounting in Russia has been spontaneous, characterized by a lack of leadership, and unsustainable, driven by ignorance, opportunism, and self-interest of main actors.

Keywords: management accounting; emerging markets; market institutions (search for similar items in EconPapers)
JEL-codes: L20 M40 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://www.hippocampus.si/ISSN/1854-6935/17.289-316.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:mgt:youmgt:v:17:y:2019:i:4:p:289-316

Ordering information: This journal article can be ordered from
http://www.mgt.fm-kp.si

DOI: 10.26493/1854-6935.17.289-316

Access Statistics for this article

Managing Global Transitions is currently edited by Jana Hojnik

More articles in Managing Global Transitions from University of Primorska, Faculty of Management Koper Contact information at EDIRC.
Bibliographic data for series maintained by Alen Jezovnik ().