Accountability and Accounting: Insights from Russian Public Sector Reform

  • Konstantin TimoshenkoEmail author
Living reference work entry



The past four decades or so have witnessed enormous efforts to modernize the public sector worldwide under the banner of New Public Management (NPM). A bewildering diversity of meanings regarding NPM and its effects has been expressed over time, including the viewing of it as a comprehensive package of ideas (Hood 1991), a label for the clusters of reforms, variations on a theme (Hood 1995), the leading tool box for healing all the managerial wounds, or “the cruellest invention of the human spirit” (Lapsley 2009). Despite the often spotty and sometimes even detrimental results (Hood and Dixon 2016; Hyndman and Lapsley 2016), today NPM has circled the earth by diverse paths, landed in various settings, and become entrenched in both theory and practice around the world.

One of the main pillars and...

This is a preview of subscription content, log in to check access.


  1. Almqvist R, Grossi G, Reichard C, van Helden J (2013) Public sector governance and accountability. Crit Perspect Account 24(7/8):479–487CrossRefGoogle Scholar
  2. Bovens M (2009) Public accountability. In: Lawrence L Jr, Pollitt C (eds) The Oxford handbook of public management. Oxford Handbooks, OxfordGoogle Scholar
  3. Chan JL (2003) Government accounting: an assessment of theory, purposes and standards. Public Money Manag 23(1):13–20CrossRefGoogle Scholar
  4. Christensen T, Lægreid P (2011) Complexity and hybrid public administration – theoretical and empirical challenges. Public Organ Rev 11:407–423CrossRefGoogle Scholar
  5. Gårseth-Nesbakk L, Timoshenko K (2014) Ch. 9, the functions of accounting revisited – new meanings and directions. In: Bourmistrov A, Olson O (eds) Accounting, management control & institutional development. Cappelen Damm Akademisk, Oslo, pp 141–156Google Scholar
  6. Giddens A (1979) Central problems in social theory action, structure and contradiction in social analysis. Macmillan, LondonGoogle Scholar
  7. Hood C (1991) A public management for all seasons? Public Adm 69(1):3–19CrossRefGoogle Scholar
  8. Hood C (1995) The new public management in the 1980s: variations on a theme. Acc Organ Soc 20(2/3):287–305Google Scholar
  9. Hood C, Dixon R (2016) Not what it said on the tin? Reflections on three decades of UK public management reform. Financ Account Manag 32(4):409–428CrossRefGoogle Scholar
  10. Hyndman N, Lapsley I (2016) New public management: the story continues. Financ Account Manag 32(4):385–408CrossRefGoogle Scholar
  11. Ijiri Y (1975) The theory of accounting measurement. American Accounting Association, SarasotaGoogle Scholar
  12. Kearns KP (1994) The strategic management of accounting in non-profit organizations: an analytical perspective. Public Adm Rev 54(2):185–192CrossRefGoogle Scholar
  13. Klijn EH (2012) New public management and governance: a comparison. Oxford handbook of governance. Oxford University Press, Oxford, pp 201–214Google Scholar
  14. Koppell JGS (2005) Pathologies of accountability: ICANN and the challenge of “multiple accountabilities disorder”. Public Adm Rev 65(1):94–109CrossRefGoogle Scholar
  15. Kurunmäki L (1999) Making an accounting entity: the case of the hospital in Finnish health care reforms. Eur Account Rev 8(2):219–237CrossRefGoogle Scholar
  16. Lapsley I (2009) New public management: the cruellest invention of the human spirit? Abacus 45:1–21CrossRefGoogle Scholar
  17. Lindkvist L, Llewellyn S (2003) Accountability, responsibility and organization. Scand J Manag 19:251–273CrossRefGoogle Scholar
  18. McCormick RE, Tollison RD (1981) Politicians, legislation and the economy. An inquiry into the interest-group theory of government. Springer Verlag, Dordrecht/Boston/LancasterGoogle Scholar
  19. Mellemvik F, Monsen N, Olson O (1988) Functions of accounting – a discussion. Scand J Manag 4(3/4):101–119CrossRefGoogle Scholar
  20. Mulgan R (2000) Accountability: an ever-expanding concept. Public Adm 78(3):555–573CrossRefGoogle Scholar
  21. Munro R, Mouritsen J (1996) Accountability: power ethos and the technologies of managing. International Thompson Business Press, LondonGoogle Scholar
  22. O’Flynn J (2007) From new public management to public value: paradigmatic change and managerial implications. Aust J Public Adm 66(3):353–366CrossRefGoogle Scholar
  23. Osborne SP (2006) The new public governance? Public Manag Rev 8(3):377–387CrossRefGoogle Scholar
  24. Panozzo F (2000) Management by decree. Paradoxes in the reform of the Italian public sector. Scand J Manag 16:357–373CrossRefGoogle Scholar
  25. Roberts J (1991) The possibilities of accountability. Acc Organ Soc 16(4):355–368CrossRefGoogle Scholar
  26. Roberts J, Scapens R (1985) Accounting systems and systems of accountability – understanding accounting systems in their organizational contexts. Account Organ Soc 10(4):443–456CrossRefGoogle Scholar
  27. Robinson P (2003) Government accountability and performance measurement. Crit Perspect Account 14:171–186CrossRefGoogle Scholar
  28. Romzek B (1998) Where the buck stops. In: Ingraham PW, Thompson JR, Sanders RP (eds) Transforming government lessons from the reinvention laboratories. Jossey-Bass, San Francisco, pp 193–219Google Scholar
  29. Romzek B, Dubnik MJ (1987) Accountability in the public sector: lessons from the challenger tragedy. Public Adm Rev 47(3):227–238CrossRefGoogle Scholar
  30. Romzek B, Ingraham PW (2000) Cross pressures of accountability: initiative, command, and failure in the red brown plane crash. Public Adm Rev 60(3):240–253CrossRefGoogle Scholar
  31. Schedler A (1999) Conceptualizing accountability. In: Schedler A, Diamond L, Plattner M (eds) The self-restraining state: power and accountability in new democracies. Lynne Reinner, Boulder, pp 13–28Google Scholar
  32. Sinclair A (1995) The chameleon of accountability: forms and discourses. Account Organ Soc 20(2/3):219–237CrossRefGoogle Scholar
  33. Sterk SE (1988) The continuity of legislatures: of contracts and the contract clause. Columbia Law Rev 88:647–722CrossRefGoogle Scholar
  34. Timoshenko K (2008) Russian public sector reform: the impact on university accounting. J Bus Econ Manag 9(2):133–144CrossRefGoogle Scholar
  35. Timoshenko K, Adhikari P (2009a) Exploring Russian central government accounting in its context. J Account Organ Chang 5(4):490–513CrossRefGoogle Scholar
  36. Timoshenko K, Adhikari P (2009b) Implementing public sector accounting reform in Russia: evidence from one university. In: Tsamenyi M, Uddin S (eds) Research in accounting in emerging economies, vol 9, Emarald Group Publishing Limited, UK, pp 169–192Google Scholar
  37. United Nations (2000) Economic governance: guidelines for effective financial management. ST/ESA/PAD/SER.E/9, New YorkGoogle Scholar

Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

  1. 1.Nord University Business SchoolBodøNorway