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Accounting and Democratic Governance: A Comparative Study of One Norwegian and One Russian County

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International Comparative Issues in Government Accounting

Abstract

Accounting is a social construction which can be found in all types of organizations, e.g. private and public. It cannot be isolated from its context, e.g. the social processes operating in and around organizations (Mellemvik et al., 1988; Hoopwood, 1983). In this sense, accounting is context influenced and vice versa (see e.g. Grønhaug et al., 1997; Garrod & McLeay, 1996). Through the process of interaction with its context accounting becomes institutionalized (Bergeväm, 1995).

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Authors
  1. Anatoli Bourmistrov
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  2. Frode Mellemvik
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Editor information

Editors and Affiliations

  1. Faculty of Economics Department Accounting & Accountancy, Tilburg University, Warandelaan 2, PO box 90153, 5000 LE, Tilburg, The Netherlands

    Aad D. Bac

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© 2001 Springer Science+Business Media Dordrecht

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Bourmistrov, A., Mellemvik, F. (2001). Accounting and Democratic Governance: A Comparative Study of One Norwegian and One Russian County. In: Bac, A.D. (eds) International Comparative Issues in Government Accounting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4757-5563-3_7

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  • DOI: https://doi.org/10.1007/978-1-4757-5563-3_7

  • Publisher Name: Springer, Boston, MA

  • Print ISBN: 978-1-4419-4881-6

  • Online ISBN: 978-1-4757-5563-3

  • eBook Packages: Springer Book Archive

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