Sammendrag
This study explores how public sector reform discourses are reflected in Russian central government
budgeting. Through the lenses of institutional logics, Russian central government budgeting
is considered to be a social institution that is influenced by rivaling reform paradigms: Public
Administration, New Public Management (NPM), the Neo-Weberian State, and New Public
Governance. Although NPM has dominated the agenda during the last decade, all four have
been presented in “talks” and “decisions” regarding government budgeting. The empirical evidence
illustrates that the implementation of management accounting techniques in the Russian
public sector has coincided with and contradicted the construction of the Russian version of
bureaucratic governance, which is referred to as the vertical of power. Having been accompanied
by participatory mechanisms and a re-evaluation of the Soviet legacy, the reforms have created
prerequisites for various outcomes at the level of budgeting practices: conflicts, as in the UK, and
hybridization, as in Finland.
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