Russian government accounting: changes at the central level and at a university
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Bodø
Graduate School of Business
2006
|
| Schriftenreihe: | PhD serie / Handelshøgskolen i Bodø
7 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | Zugl.: Bodø, Univ., Diss., 2006 |
| Beschreibung: | XV, 235 S. |
| ISBN: | 8299615771 |
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Datensatz im Suchindex
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| adam_text | __________________________________________________________________________
Contents
CONTENTS
ACKNOWLEDGEMENTS III
ABSTRACT VI
CONTENTS
VIII
ABBREVIATIONS AND ACRONYMS
XII
A LIST OF FIGURES
XIII
A LIST OF TABLES XV
CHAPTER
1
INTRODUCTION
- 1 -
1.1
The Relevance of the Study in the light of Previous Research
-1 -
1.2
Background of the Study
- 4 -
1.3
The State of Russia: A Country s Profile and Government Structure
- 6 -
1.4
Rationale for the Study
. 9 -
1.5
Purpose of the Study
-13 -
1.6
Introducing Two Levels of the Study
-15 -
1.6.1
The Macro-Level
-16 -
1.6.2
The Micro-Level
-Π¬
Ι
.7
Summary and Layout of the Study
- 20 -
CHAPTER
2
REFLECTIONS ON THE METHODOLOGY AND METHOD APPLIED IN THE
STUDY
- 22 -
2.1
Introduction
-22-
2.2
Designing the Research Project: Philosophical and Methodological Issues
- 22 -
2.2.1
Accounting Theories, Paradigms, and Methodologies
- 24 -
2.2.2
Revealing the· Research Process
- 26 -
2.3
Exploring the Macro-Level
- 28 -
2.3.1
Gathering Budgeting and Accounting Norms
- 28 -
2.3.2
Analyzing Budgeting and Accounting Norms
- 30 -
2.4
Examining the Micro-Level
- 31 -
2.4.1
Data Capture
-32-
2.4.2
Interpretation and Analysis of Data
- 35 -
2.4.3
Ethical Issues
- 37 -
2.5
Summary
-38-
VI11
_________________________________________________________________________Contents
CHAPTER
3
THREE APPROACHES TO ACCOUNTING: A FRAME OF REFERENCE
- 39 -
3.1
Introduction
-39-
3.2
A System Approach to Accounting
- 43 -
3.2.1
Accounting as a System of Elements
- 43 -
3.2.2
Accounting in Relation to the Budget
- 46 -
3.3
An Accountability Approach
- 49 -
3.3.1
Towards Defining Accountability
- 49 -
3.3.2
A Framework for Analyzing Public Sector Accountability
- 53 -
3.4
An Institutional Approach
- 56 -
3.4.1
Accounting and Institutional Environments
- 56 -
3.4.2
Different Mechanisms of Institutionalization
- 59 -
3.4.3
Institutionalization and Local Contexts
- 65 -
3.5
Summary
- 67 -
CHAPTER
4
TOWARDS A NEW VERSION OF GOVERNMENT ACCOUNTING IN RUSSIA:
THE MACRO-LEVEL
- 68 -
4.1
Introduction
-68-
4.2
Changes during the Early Transition Period
(1992-1998) - 69 -
4.3
Continuing Changes
(1998-2003):
Piecemeal Progress
- 71 -
4.3.1
Developing the Federal Treasury
- 72 -
4.3.2
Towards a New Legal Framework: The
2000
Budget Code
- 73 -
4.3.3
The System of Accounting Regulation in Russia
-77-
4.3.4
The Need for Further Modernizing Russian Public Management?
- 83 -
4.4
From Economic Reforms to Reforming the State: A New Policy Package
(2003
up-to-the present
time)
- 87 -
4.4.1
Recognizing the Need for
а
Comprehensive Reform Pattern
- 87 -
4.4.2
The Budget Process Reform for
2004-2006:
Emerging Ideas
- 89 -
4.4.3
The Budget Process Reform and Other Government Initiatives
- 92 -
4.4.4
Transforming Russian Public Accounts
- 94 -
4.5
The Reform Path Revisited
-106 -
4.5.1
The First Transition Period: Accounting Continuity
-107 -
4.5.2
The Second Transition Period: Gradual Change
-108 -
4.5.3
The Third Transition Period: Accounting Renaissance
-109 -
CHAPTER
5
RUSSIAN HIGHER EDUCATION IN CHANGE: NEW CHALLENGES AND
REALITIES
-113 -
5.1
Introduction
-113 -
5.2
The Soviet-Style System of Higher Education: A Brief Overview
-114 -
5.3
Changes of the Early and Mid 90 s: Up-to-Date Legislative Framework and New Realities
-116 -
5.4
Accepting the Need for a Comprehensive Reform Agenda
-122 -
5.4.1
Towards a New Structure of Governing Russian Tertiary Education
-123 -
5.4.2
The Russian State and Public Universities: A New Pattern of Relations?
-129 -
5.5
Summary
-132-
ix
__________________________________________________________________________Contents
CHAPTER
6
TRANSFORMING THE RUSSIAN PUBLIC UNIVERSITY AND ITS ACCOUNTING:
THE MICRO-LEVEL
-133 -
6.1
Introduction
-133 -
6.2
From Hierarchy to a More Autonomous Organization
-134 -
6.2.1
Historical Background and General Information
-134 -
6.2.2
Coping with the New Realities
-135 -
6.2.3
The University as a Production Entity
-138 -
6.2.4
The University as an Autonomous Organization
-141 -
6.2.5
The University Governance System
-142 -
6.2.6
Summary
-143 -
6.3
Budgeting and Accounting at the University: Progress until now
-143 -
6.3.1
The University Funding System: A Mixture of State and Market Resources
-144 -
6.3.2
The System of University Accounting and Financial Reporting
-152 -
6.3.3
The Use of Accounting Information at
ASTU
157 -
6.3.4
The Decade of Changes: Some Achievements and New Challenges
!
S9
-
6.3.5
Some Recent Changes
- <■!-
6.4
An Assessment of Changes at the Micro-Level
CHAPTER
7
RUSSIAN CENTRAL GOVERNMENT ACCOUNTING IN CHANGE: THE
MACRO-MICRO LINK
- 170
7.1
Introduction
-170-
7.2
Main Findings of the Study
-
no
-
7.2.1
Utilizing the System Approach to Accounting
-171 -
7.2.2
Applying the Accountability Approach
-174 -
7.2.3
Adopting the Institutional Approach
-177 -
7.3
Concluding the Research Project
-181 -
7.4
Proposals for Further Research
-184 -
7.4.1
Investigating Accounting Use at the Macro-Level
-184 -
7.4.2
Acknowledging the Need for a Technical Perspective
-185 -
7.4.3
Addressing the Role of the Accounting Profession
-186 -
7.4.4
Comparative Studies
-186 -
REFERENCES AND BIBLIOGRAPHY
-188 -
APPENDIXES
. 209 -
Appendix
1
Overview of Norms Used to Study the Macro-Level
- 210 -
Appendix
2
Major Websites Providing Data for the Thesis
- 211 -
Appendix
3
List of Respondents Interviewed at
ASTU
- 212 -
Appendix
4
List of Questions for Investigating the Micro-Level
- 213 -
Appendix
5
Overview of Norms Used to Study the Micro-Level: Main Legal Framework
- 216 -
Appendix
6
The Accounting Report on the Federal Budget Execution
- 217 -
Appendix
7
The Structure of the
1999
Chart of Accounts on Budget Execution
- 218 -
_________________________________________________________________________Contents
Appendix 8 The
Structure
of the
1999 Chart
of Accounts in Budget Institutions
- 219 -
Appendix
9
Implementing the Concept of the Budget Process Reform: A Government s Plan
- 220 -
Appendix
10
The Structure of the
2004
Chart of Accounts
- 221 -
Appendix
11
The Accredited Programs of Higher Professional Education at
ASTU
- 222 -
Appendix
12
The Structure of Some Reports to Be Prepared in line with Instruction
#
54N
- 223 -
12.1
The Simplified Structure of the Balance Sheet on the Execution of Appropriated Budget and Off-
Budget Revenues and Expenditures
- 224 -
12.2
The Report on the Execution of Appropriated Budget Revenues and Expenditures
- 225 -
12.3
The Report on the Execution of Appropriated Revenues and Expenditures in Foreign Currency
- 226 -
Appendix
13
The Report Showing the Execution of Approved Revenues and Expenditures at the
University
-227-
Appendix
14
The Structure of Accounting Reports to Be Prepared in line with New Rules
- 228 -
14.1
The University Budget Execution Balance Sheet
- 229 -
14.2
The Statement of University Operations
- 231 -
14.3
The University Report on the Execution of Appropriated Revenues and Expenditures
- 233 -
xi
|
| adam_txt |
_
Contents
CONTENTS
ACKNOWLEDGEMENTS III
ABSTRACT VI
CONTENTS
VIII
ABBREVIATIONS AND ACRONYMS
XII
A LIST OF FIGURES
XIII
A LIST OF TABLES XV
CHAPTER
1
INTRODUCTION
- 1 -
1.1
The Relevance of the Study in the light of Previous Research
-1 -
1.2
Background of the Study
- 4 -
1.3
The State of Russia: A Country's Profile and Government Structure
- 6 -
1.4
Rationale for the Study
. 9 -
1.5
Purpose of the Study
-13 -
1.6
Introducing Two Levels of the Study
-15 -
1.6.1
The Macro-Level
-16 -
1.6.2
The Micro-Level
-Π¬
Ι
.7
Summary and Layout of the Study
- 20 -
CHAPTER
2
REFLECTIONS ON THE METHODOLOGY AND METHOD APPLIED IN THE
STUDY
- 22 -
2.1
Introduction
-22-
2.2
Designing the Research Project: Philosophical and Methodological Issues
- 22 -
2.2.1
Accounting Theories, Paradigms, and Methodologies
- 24 -
2.2.2
Revealing the· Research Process
- 26 -
2.3
Exploring the Macro-Level
- 28 -
2.3.1
Gathering Budgeting and Accounting Norms
- 28 -
2.3.2
Analyzing Budgeting and Accounting Norms
- 30 -
2.4
Examining the Micro-Level
- 31 -
2.4.1
Data Capture
-32-
2.4.2
Interpretation and Analysis of Data
- 35 -
2.4.3
Ethical Issues
- 37 -
2.5
Summary
-38-
VI11
_Contents
CHAPTER
3
THREE APPROACHES TO ACCOUNTING: A FRAME OF REFERENCE
- 39 -
3.1
Introduction
-39-
3.2
A System Approach to Accounting
- 43 -
3.2.1
Accounting as a System of Elements
- 43 -
3.2.2
Accounting in Relation to the Budget
- 46 -
3.3
An Accountability Approach
- 49 -
3.3.1
Towards Defining Accountability
- 49 -
3.3.2
A Framework for Analyzing Public Sector Accountability
- 53 -
3.4
An Institutional Approach
- 56 -
3.4.1
Accounting and Institutional Environments
- 56 -
3.4.2
Different Mechanisms of Institutionalization
- 59 -
3.4.3
Institutionalization and Local Contexts
- 65 -
3.5
Summary
- 67 -
CHAPTER
4
TOWARDS A NEW VERSION OF GOVERNMENT ACCOUNTING IN RUSSIA:
THE MACRO-LEVEL
- 68 -
4.1
Introduction
-68-
4.2
Changes during the Early Transition Period
(1992-1998) - 69 -
4.3
Continuing Changes
(1998-2003):
Piecemeal Progress
- 71 -
4.3.1
Developing the Federal Treasury
- 72 -
4.3.2
Towards a New Legal Framework: The
2000
Budget Code
- 73 -
4.3.3
The System of Accounting Regulation in Russia
-77-
4.3.4
The Need for Further Modernizing Russian Public Management?
- 83 -
4.4
From Economic Reforms to Reforming the State: A New Policy Package
(2003
up-to-the present
time)
- 87 -
4.4.1
Recognizing the Need for
а
Comprehensive Reform Pattern
- 87 -
4.4.2
The Budget Process Reform for
2004-2006:
Emerging Ideas
- 89 -
4.4.3
The Budget Process Reform and Other Government Initiatives
- 92 -
4.4.4
Transforming Russian Public Accounts
- 94 -
4.5
The Reform Path Revisited
-106 -
4.5.1
The First Transition Period: 'Accounting Continuity'
-107 -
4.5.2
The Second Transition Period: 'Gradual Change'
-108 -
4.5.3
The Third Transition Period: 'Accounting Renaissance'
-109 -
CHAPTER
5
RUSSIAN HIGHER EDUCATION IN CHANGE: NEW CHALLENGES AND
REALITIES
-113 -
5.1
Introduction
-113 -
5.2
The Soviet-Style System of Higher Education: A Brief Overview
-114 -
5.3
Changes of the Early and Mid 90's: Up-to-Date Legislative Framework and New Realities
-116 -
5.4
Accepting the Need for a Comprehensive Reform Agenda
-122 -
5.4.1
Towards a New Structure of Governing Russian Tertiary Education
-123 -
5.4.2
The Russian State and Public Universities: A New Pattern of Relations?
-129 -
5.5
Summary
-132-
ix
_Contents
CHAPTER
6
TRANSFORMING THE RUSSIAN PUBLIC UNIVERSITY AND ITS ACCOUNTING:
THE MICRO-LEVEL
-133 -
6.1
Introduction
-133 -
6.2
From Hierarchy to a More Autonomous Organization
-134 -
6.2.1
Historical Background and General Information
-134 -
6.2.2
Coping with the New Realities
-135 -
6.2.3
The University as a 'Production' Entity
-138 -
6.2.4
The University as an Autonomous Organization
-141 -
6.2.5
The University Governance System
-142 -
6.2.6
Summary
-143 -
6.3
Budgeting and Accounting at the University: Progress until now
-143 -
6.3.1
The University Funding System: A Mixture of State and Market Resources
-144 -
6.3.2
The System of University Accounting and Financial Reporting
-152 -
6.3.3
The Use of Accounting Information at
ASTU
157 -
6.3.4
The Decade of Changes: Some Achievements and New Challenges
!
S9
-
6.3.5
Some Recent Changes
-'<■!-
6.4
An Assessment of Changes at the Micro-Level
CHAPTER
7
RUSSIAN CENTRAL GOVERNMENT ACCOUNTING IN CHANGE: THE
MACRO-MICRO LINK
- 170
7.1
Introduction
-170-
7.2
Main Findings of the Study
-
no
-
7.2.1
Utilizing the System Approach to Accounting
-171 -
7.2.2
Applying the Accountability Approach
-174 -
7.2.3
Adopting the Institutional Approach
-177 -
7.3
Concluding the Research Project
-181 -
7.4
Proposals for Further Research
-184 -
7.4.1
Investigating Accounting Use at the Macro-Level
-184 -
7.4.2
Acknowledging the Need for a Technical Perspective
-185 -
7.4.3
Addressing the Role of the Accounting Profession
-186 -
7.4.4
Comparative Studies
-186 -
REFERENCES AND BIBLIOGRAPHY
-188 -
APPENDIXES
. 209 -
Appendix
1
Overview of Norms Used to Study the Macro-Level
- 210 -
Appendix
2
Major Websites Providing Data for the Thesis
- 211 -
Appendix
3
List of Respondents Interviewed at
ASTU
- 212 -
Appendix
4
List of Questions for Investigating the Micro-Level
- 213 -
Appendix
5
Overview of Norms Used to Study the Micro-Level: Main Legal Framework
- 216 -
Appendix
6
The Accounting Report on the Federal Budget Execution
- 217 -
Appendix
7
The Structure of the
1999
Chart of Accounts on Budget Execution
- 218 -
_Contents
Appendix 8 The
Structure
of the
1999 Chart
of Accounts in Budget Institutions
- 219 -
Appendix
9
Implementing the Concept of the Budget Process Reform: A Government's Plan
- 220 -
Appendix
10
The Structure of the
2004
Chart of Accounts
- 221 -
Appendix
11
The Accredited Programs of Higher Professional Education at
ASTU
- 222 -
Appendix
12
The Structure of Some Reports to Be Prepared in line with Instruction
#
54N
- 223 -
12.1
The Simplified Structure of the Balance Sheet on the Execution of Appropriated Budget and Off-
Budget Revenues and Expenditures
- 224 -
12.2
The Report on the Execution of Appropriated Budget Revenues and Expenditures
- 225 -
12.3
The Report on the Execution of Appropriated Revenues and Expenditures in Foreign Currency
- 226 -
Appendix
13
The Report Showing the Execution of Approved Revenues and Expenditures at the
University
-227-
Appendix
14
The Structure of Accounting Reports to Be Prepared in line with New Rules
- 228 -
14.1
The University Budget Execution Balance Sheet
- 229 -
14.2
The Statement of University Operations
- 231 -
14.3
The University Report on the Execution of Appropriated Revenues and Expenditures
- 233 -
xi |
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| any_adam_object_boolean | 1 |
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| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | Russland (DE-588)4076899-5 gnd |
| geographic_facet | Russland |
| id | DE-604.BV022778325 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T18:35:21Z |
| indexdate | 2024-07-09T21:05:57Z |
| institution | BVB |
| isbn | 8299615771 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015983860 |
| oclc_num | 643687296 |
| open_access_boolean | |
| owner | DE-12 |
| owner_facet | DE-12 |
| physical | XV, 235 S. |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Graduate School of Business |
| record_format | marc |
| series2 | PhD serie / Handelshøgskolen i Bodø |
| spelling | Timoshenko, Konstantin Verfasser aut Russian government accounting changes at the central level and at a university by Konstantin Timoshenko Bodø Graduate School of Business 2006 XV, 235 S. txt rdacontent n rdamedia nc rdacarrier PhD serie / Handelshøgskolen i Bodø 7 Zugl.: Bodø, Univ., Diss., 2006 Archangelʹskij Gosudarstvennyj Techničeskij Universitet (DE-588)1249542-6 gnd rswk-swf Geschichte 1995-2004 gnd rswk-swf Geschichte 1992-2004 gnd rswk-swf Öffentlicher Haushalt (DE-588)4043173-3 gnd rswk-swf Buchführung (DE-588)4008619-7 gnd rswk-swf Russland (DE-588)4076899-5 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Russland (DE-588)4076899-5 g Öffentlicher Haushalt (DE-588)4043173-3 s Buchführung (DE-588)4008619-7 s Geschichte 1992-2004 z DE-604 Archangelʹskij Gosudarstvennyj Techničeskij Universitet (DE-588)1249542-6 b Geschichte 1995-2004 z Handelshøgskolen i Bodø PhD serie 7 (DE-604)BV023215641 7 Digitalisierung BSBMuenchen application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015983860&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Timoshenko, Konstantin Russian government accounting changes at the central level and at a university Archangelʹskij Gosudarstvennyj Techničeskij Universitet (DE-588)1249542-6 gnd Öffentlicher Haushalt (DE-588)4043173-3 gnd Buchführung (DE-588)4008619-7 gnd |
| subject_GND | (DE-588)1249542-6 (DE-588)4043173-3 (DE-588)4008619-7 (DE-588)4076899-5 (DE-588)4113937-9 |
| title | Russian government accounting changes at the central level and at a university |
| title_auth | Russian government accounting changes at the central level and at a university |
| title_exact_search | Russian government accounting changes at the central level and at a university |
| title_exact_search_txtP | Russian government accounting changes at the central level and at a university |
| title_full | Russian government accounting changes at the central level and at a university by Konstantin Timoshenko |
| title_fullStr | Russian government accounting changes at the central level and at a university by Konstantin Timoshenko |
| title_full_unstemmed | Russian government accounting changes at the central level and at a university by Konstantin Timoshenko |
| title_short | Russian government accounting |
| title_sort | russian government accounting changes at the central level and at a university |
| title_sub | changes at the central level and at a university |
| topic | Archangelʹskij Gosudarstvennyj Techničeskij Universitet (DE-588)1249542-6 gnd Öffentlicher Haushalt (DE-588)4043173-3 gnd Buchführung (DE-588)4008619-7 gnd |
| topic_facet | Archangelʹskij Gosudarstvennyj Techničeskij Universitet Öffentlicher Haushalt Buchführung Russland Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=015983860&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV023215641 |
| work_keys_str_mv | AT timoshenkokonstantin russiangovernmentaccountingchangesatthecentrallevelandatauniversity |