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

  • Anatoli Bourmistrov
  • Frode Mellemvik


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).


Local Government Accounting Information County Council Democratic Governance County Government 
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© Springer Science+Business Media Dordrecht 2001

Authors and Affiliations

  • Anatoli Bourmistrov
  • Frode Mellemvik

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