Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County
Interpretations and explanations of experience that make consequences interpretable and actions imaginable are said to be given by accounts. Formal accounting systems used in economic, social and political institutions are seen as portraying their political realities. The purpose of this study is to...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Bourmistrov, Anatoli [verfasserIn] Mellemvik, Frode [verfasserIn] |
|---|
| Format: |
E-Artikel |
|---|
| Erschienen: |
Oxford, UK and Boston, USA: Blackwell Publishers Ltd. ; 2002 |
|---|
| Schlagwörter: |
|---|
| Umfang: |
Online-Ressource |
|---|
| Reproduktion: |
2008 ; Blackwell Publishing Journal Backfiles 1879-2005 |
|---|---|
| Übergeordnetes Werk: |
In: Financial accountability and management - Oxford : Wiley-Blackwell, 1985, 18(2002), 4, Seite 0 |
| Übergeordnetes Werk: |
volume:18 ; year:2002 ; number:4 ; pages:0 |
| Links: |
|---|
| DOI / URN: |
10.1111/1468-0408.00156 |
|---|
| Katalog-ID: |
NLEJ242960618 |
|---|
| LEADER | 01000caa a22002652 4500 | ||
|---|---|---|---|
| 001 | NLEJ242960618 | ||
| 003 | DE-627 | ||
| 005 | 20210707170542.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 120427s2002 xx |||||o 00| ||und c | ||
| 024 | 7 | |a 10.1111/1468-0408.00156 |2 doi | |
| 035 | |a (DE-627)NLEJ242960618 | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rakwb | ||
| 100 | 1 | |a Bourmistrov, Anatoli |e verfasserin |4 aut | |
| 245 | 1 | 0 | |a Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County |
| 264 | 1 | |a Oxford, UK and Boston, USA |b Blackwell Publishers Ltd. |c 2002 | |
| 300 | |a Online-Ressource | ||
| 336 | |a nicht spezifiziert |b zzz |2 rdacontent | ||
| 337 | |a nicht spezifiziert |b z |2 rdamedia | ||
| 338 | |a nicht spezifiziert |b zu |2 rdacarrier | ||
| 520 | |a Interpretations and explanations of experience that make consequences interpretable and actions imaginable are said to be given by accounts. Formal accounting systems used in economic, social and political institutions are seen as portraying their political realities. The purpose of this study is to explore connections and tensions between the realities portrayed in the accounting systems and the governance structures of local governments in two counties, one in Norway and one in Russia. The formal accounting and governmental systems of these two counties are described, analyzed and compared using accounting and democratic governance perspectives. The article ends with a discussion of interrelationships and tensions between accounting and democratic governance. Through comparing the democratic governing structures of these two counties with the accounting systems employed, three main conclusions are presented. Firstly, it is shown that principal–agent relations influence accounting procedures that symbolize democratic governance. Secondly, the accounting language applied does not portray local politicians. Thirdly, accounting norms do not reflect democracy and democratic governance. In summary, the study shows that even very formalized accounting offers flexibility by way of giving meaning to processes and structures in organizations characterized by strictly formalized structures. | ||
| 533 | |d 2008 |f Blackwell Publishing Journal Backfiles 1879-2005 |7 |2008|||||||||| | ||
| 650 | 4 | |a accounting and democratic governance | |
| 700 | 1 | |a Mellemvik, Frode |e verfasserin |4 aut | |
| 773 | 0 | 8 | |i In |t Financial accountability and management |d Oxford : Wiley-Blackwell, 1985 |g 18(2002), 4, Seite 0 |h Online-Ressource |w (DE-627)NLEJ243926650 |w (DE-600)2034926-9 |x 1468-0408 |7 nnns |
| 773 | 1 | 8 | |g volume:18 |g year:2002 |g number:4 |g pages:0 |
| 856 | 4 | 0 | |u http://dx.doi.org/10.1111/1468-0408.00156 |q text/html |x Verlag |z Deutschlandweit zugänglich |3 Volltext |
| 912 | |a GBV_USEFLAG_U | ||
| 912 | |a ZDB-1-DJB | ||
| 912 | |a GBV_NL_ARTICLE | ||
| 951 | |a AR | ||
| 952 | |d 18 |j 2002 |e 4 |h 0 | ||
| author_variant |
a b ab f m fm |
|---|---|
| matchkey_str |
article:14680408:2002----::xlrnacutnadeortcoennesuyoprnaow |
| hierarchy_sort_str |
2002 |
| publishDate |
2002 |
| allfields |
10.1111/1468-0408.00156 doi (DE-627)NLEJ242960618 DE-627 ger DE-627 rakwb Bourmistrov, Anatoli verfasserin aut Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County Oxford, UK and Boston, USA Blackwell Publishers Ltd. 2002 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier Interpretations and explanations of experience that make consequences interpretable and actions imaginable are said to be given by accounts. Formal accounting systems used in economic, social and political institutions are seen as portraying their political realities. The purpose of this study is to explore connections and tensions between the realities portrayed in the accounting systems and the governance structures of local governments in two counties, one in Norway and one in Russia. The formal accounting and governmental systems of these two counties are described, analyzed and compared using accounting and democratic governance perspectives. The article ends with a discussion of interrelationships and tensions between accounting and democratic governance. Through comparing the democratic governing structures of these two counties with the accounting systems employed, three main conclusions are presented. Firstly, it is shown that principal–agent relations influence accounting procedures that symbolize democratic governance. Secondly, the accounting language applied does not portray local politicians. Thirdly, accounting norms do not reflect democracy and democratic governance. In summary, the study shows that even very formalized accounting offers flexibility by way of giving meaning to processes and structures in organizations characterized by strictly formalized structures. 2008 Blackwell Publishing Journal Backfiles 1879-2005 |2008|||||||||| accounting and democratic governance Mellemvik, Frode verfasserin aut In Financial accountability and management Oxford : Wiley-Blackwell, 1985 18(2002), 4, Seite 0 Online-Ressource (DE-627)NLEJ243926650 (DE-600)2034926-9 1468-0408 nnns volume:18 year:2002 number:4 pages:0 http://dx.doi.org/10.1111/1468-0408.00156 text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 18 2002 4 0 |
| spelling |
10.1111/1468-0408.00156 doi (DE-627)NLEJ242960618 DE-627 ger DE-627 rakwb Bourmistrov, Anatoli verfasserin aut Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County Oxford, UK and Boston, USA Blackwell Publishers Ltd. 2002 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier Interpretations and explanations of experience that make consequences interpretable and actions imaginable are said to be given by accounts. Formal accounting systems used in economic, social and political institutions are seen as portraying their political realities. The purpose of this study is to explore connections and tensions between the realities portrayed in the accounting systems and the governance structures of local governments in two counties, one in Norway and one in Russia. The formal accounting and governmental systems of these two counties are described, analyzed and compared using accounting and democratic governance perspectives. The article ends with a discussion of interrelationships and tensions between accounting and democratic governance. Through comparing the democratic governing structures of these two counties with the accounting systems employed, three main conclusions are presented. Firstly, it is shown that principal–agent relations influence accounting procedures that symbolize democratic governance. Secondly, the accounting language applied does not portray local politicians. Thirdly, accounting norms do not reflect democracy and democratic governance. In summary, the study shows that even very formalized accounting offers flexibility by way of giving meaning to processes and structures in organizations characterized by strictly formalized structures. 2008 Blackwell Publishing Journal Backfiles 1879-2005 |2008|||||||||| accounting and democratic governance Mellemvik, Frode verfasserin aut In Financial accountability and management Oxford : Wiley-Blackwell, 1985 18(2002), 4, Seite 0 Online-Ressource (DE-627)NLEJ243926650 (DE-600)2034926-9 1468-0408 nnns volume:18 year:2002 number:4 pages:0 http://dx.doi.org/10.1111/1468-0408.00156 text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 18 2002 4 0 |
| allfields_unstemmed |
10.1111/1468-0408.00156 doi (DE-627)NLEJ242960618 DE-627 ger DE-627 rakwb Bourmistrov, Anatoli verfasserin aut Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County Oxford, UK and Boston, USA Blackwell Publishers Ltd. 2002 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier Interpretations and explanations of experience that make consequences interpretable and actions imaginable are said to be given by accounts. Formal accounting systems used in economic, social and political institutions are seen as portraying their political realities. The purpose of this study is to explore connections and tensions between the realities portrayed in the accounting systems and the governance structures of local governments in two counties, one in Norway and one in Russia. The formal accounting and governmental systems of these two counties are described, analyzed and compared using accounting and democratic governance perspectives. The article ends with a discussion of interrelationships and tensions between accounting and democratic governance. Through comparing the democratic governing structures of these two counties with the accounting systems employed, three main conclusions are presented. Firstly, it is shown that principal–agent relations influence accounting procedures that symbolize democratic governance. Secondly, the accounting language applied does not portray local politicians. Thirdly, accounting norms do not reflect democracy and democratic governance. In summary, the study shows that even very formalized accounting offers flexibility by way of giving meaning to processes and structures in organizations characterized by strictly formalized structures. 2008 Blackwell Publishing Journal Backfiles 1879-2005 |2008|||||||||| accounting and democratic governance Mellemvik, Frode verfasserin aut In Financial accountability and management Oxford : Wiley-Blackwell, 1985 18(2002), 4, Seite 0 Online-Ressource (DE-627)NLEJ243926650 (DE-600)2034926-9 1468-0408 nnns volume:18 year:2002 number:4 pages:0 http://dx.doi.org/10.1111/1468-0408.00156 text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 18 2002 4 0 |
| allfieldsGer |
10.1111/1468-0408.00156 doi (DE-627)NLEJ242960618 DE-627 ger DE-627 rakwb Bourmistrov, Anatoli verfasserin aut Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County Oxford, UK and Boston, USA Blackwell Publishers Ltd. 2002 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier Interpretations and explanations of experience that make consequences interpretable and actions imaginable are said to be given by accounts. Formal accounting systems used in economic, social and political institutions are seen as portraying their political realities. The purpose of this study is to explore connections and tensions between the realities portrayed in the accounting systems and the governance structures of local governments in two counties, one in Norway and one in Russia. The formal accounting and governmental systems of these two counties are described, analyzed and compared using accounting and democratic governance perspectives. The article ends with a discussion of interrelationships and tensions between accounting and democratic governance. Through comparing the democratic governing structures of these two counties with the accounting systems employed, three main conclusions are presented. Firstly, it is shown that principal–agent relations influence accounting procedures that symbolize democratic governance. Secondly, the accounting language applied does not portray local politicians. Thirdly, accounting norms do not reflect democracy and democratic governance. In summary, the study shows that even very formalized accounting offers flexibility by way of giving meaning to processes and structures in organizations characterized by strictly formalized structures. 2008 Blackwell Publishing Journal Backfiles 1879-2005 |2008|||||||||| accounting and democratic governance Mellemvik, Frode verfasserin aut In Financial accountability and management Oxford : Wiley-Blackwell, 1985 18(2002), 4, Seite 0 Online-Ressource (DE-627)NLEJ243926650 (DE-600)2034926-9 1468-0408 nnns volume:18 year:2002 number:4 pages:0 http://dx.doi.org/10.1111/1468-0408.00156 text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 18 2002 4 0 |
| allfieldsSound |
10.1111/1468-0408.00156 doi (DE-627)NLEJ242960618 DE-627 ger DE-627 rakwb Bourmistrov, Anatoli verfasserin aut Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County Oxford, UK and Boston, USA Blackwell Publishers Ltd. 2002 Online-Ressource nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier Interpretations and explanations of experience that make consequences interpretable and actions imaginable are said to be given by accounts. Formal accounting systems used in economic, social and political institutions are seen as portraying their political realities. The purpose of this study is to explore connections and tensions between the realities portrayed in the accounting systems and the governance structures of local governments in two counties, one in Norway and one in Russia. The formal accounting and governmental systems of these two counties are described, analyzed and compared using accounting and democratic governance perspectives. The article ends with a discussion of interrelationships and tensions between accounting and democratic governance. Through comparing the democratic governing structures of these two counties with the accounting systems employed, three main conclusions are presented. Firstly, it is shown that principal–agent relations influence accounting procedures that symbolize democratic governance. Secondly, the accounting language applied does not portray local politicians. Thirdly, accounting norms do not reflect democracy and democratic governance. In summary, the study shows that even very formalized accounting offers flexibility by way of giving meaning to processes and structures in organizations characterized by strictly formalized structures. 2008 Blackwell Publishing Journal Backfiles 1879-2005 |2008|||||||||| accounting and democratic governance Mellemvik, Frode verfasserin aut In Financial accountability and management Oxford : Wiley-Blackwell, 1985 18(2002), 4, Seite 0 Online-Ressource (DE-627)NLEJ243926650 (DE-600)2034926-9 1468-0408 nnns volume:18 year:2002 number:4 pages:0 http://dx.doi.org/10.1111/1468-0408.00156 text/html Verlag Deutschlandweit zugänglich Volltext GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE AR 18 2002 4 0 |
| source |
In Financial accountability and management 18(2002), 4, Seite 0 volume:18 year:2002 number:4 pages:0 |
| sourceStr |
In Financial accountability and management 18(2002), 4, Seite 0 volume:18 year:2002 number:4 pages:0 |
| format_phy_str_mv |
Article |
| institution |
findex.gbv.de |
| topic_facet |
accounting and democratic governance |
| isfreeaccess_bool |
false |
| container_title |
Financial accountability and management |
| authorswithroles_txt_mv |
Bourmistrov, Anatoli @@aut@@ Mellemvik, Frode @@aut@@ |
| publishDateDaySort_date |
2002-01-01T00:00:00Z |
| hierarchy_top_id |
NLEJ243926650 |
| id |
NLEJ242960618 |
| fullrecord |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">NLEJ242960618</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20210707170542.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">120427s2002 xx |||||o 00| ||und c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1111/1468-0408.00156</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)NLEJ242960618</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Bourmistrov, Anatoli</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Oxford, UK and Boston, USA</subfield><subfield code="b">Blackwell Publishers Ltd.</subfield><subfield code="c">2002</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zzz</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">z</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zu</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Interpretations and explanations of experience that make consequences interpretable and actions imaginable are said to be given by accounts. Formal accounting systems used in economic, social and political institutions are seen as portraying their political realities. The purpose of this study is to explore connections and tensions between the realities portrayed in the accounting systems and the governance structures of local governments in two counties, one in Norway and one in Russia. The formal accounting and governmental systems of these two counties are described, analyzed and compared using accounting and democratic governance perspectives. The article ends with a discussion of interrelationships and tensions between accounting and democratic governance. Through comparing the democratic governing structures of these two counties with the accounting systems employed, three main conclusions are presented. Firstly, it is shown that principal–agent relations influence accounting procedures that symbolize democratic governance. Secondly, the accounting language applied does not portray local politicians. Thirdly, accounting norms do not reflect democracy and democratic governance. In summary, the study shows that even very formalized accounting offers flexibility by way of giving meaning to processes and structures in organizations characterized by strictly formalized structures.</subfield></datafield><datafield tag="533" ind1=" " ind2=" "><subfield code="d">2008</subfield><subfield code="f">Blackwell Publishing Journal Backfiles 1879-2005</subfield><subfield code="7">|2008||||||||||</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">accounting and democratic governance</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Mellemvik, Frode</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Financial accountability and management</subfield><subfield code="d">Oxford : Wiley-Blackwell, 1985</subfield><subfield code="g">18(2002), 4, Seite 0</subfield><subfield code="h">Online-Ressource</subfield><subfield code="w">(DE-627)NLEJ243926650</subfield><subfield code="w">(DE-600)2034926-9</subfield><subfield code="x">1468-0408</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:18</subfield><subfield code="g">year:2002</subfield><subfield code="g">number:4</subfield><subfield code="g">pages:0</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://dx.doi.org/10.1111/1468-0408.00156</subfield><subfield code="q">text/html</subfield><subfield code="x">Verlag</subfield><subfield code="z">Deutschlandweit zugänglich</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_U</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-DJB</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_NL_ARTICLE</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">18</subfield><subfield code="j">2002</subfield><subfield code="e">4</subfield><subfield code="h">0</subfield></datafield></record></collection>
|
| series2 |
Blackwell Publishing Journal Backfiles 1879-2005 |
| author |
Bourmistrov, Anatoli |
| spellingShingle |
Bourmistrov, Anatoli misc accounting and democratic governance Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County |
| authorStr |
Bourmistrov, Anatoli |
| ppnlink_with_tag_str_mv |
@@773@@(DE-627)NLEJ243926650 |
| format |
electronic Article |
| delete_txt_mv |
keep |
| author_role |
aut aut |
| collection |
NL |
| publishPlace |
Oxford, UK and Boston, USA |
| remote_str |
true |
| illustrated |
Not Illustrated |
| issn |
1468-0408 |
| topic_title |
Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County accounting and democratic governance |
| publisher |
Blackwell Publishers Ltd. |
| publisherStr |
Blackwell Publishers Ltd. |
| topic |
misc accounting and democratic governance |
| topic_unstemmed |
misc accounting and democratic governance |
| topic_browse |
misc accounting and democratic governance |
| format_facet |
Elektronische Aufsätze Aufsätze Elektronische Ressource |
| format_main_str_mv |
Text Zeitschrift/Artikel |
| carriertype_str_mv |
zu |
| hierarchy_parent_title |
Financial accountability and management |
| hierarchy_parent_id |
NLEJ243926650 |
| hierarchy_top_title |
Financial accountability and management |
| isfreeaccess_txt |
false |
| familylinks_str_mv |
(DE-627)NLEJ243926650 (DE-600)2034926-9 |
| title |
Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County |
| ctrlnum |
(DE-627)NLEJ242960618 |
| title_full |
Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County |
| author_sort |
Bourmistrov, Anatoli |
| journal |
Financial accountability and management |
| journalStr |
Financial accountability and management |
| isOA_bool |
false |
| recordtype |
marc |
| publishDateSort |
2002 |
| contenttype_str_mv |
zzz |
| container_start_page |
0 |
| author_browse |
Bourmistrov, Anatoli Mellemvik, Frode |
| container_volume |
18 |
| physical |
Online-Ressource |
| format_se |
Elektronische Aufsätze |
| author-letter |
Bourmistrov, Anatoli |
| doi_str_mv |
10.1111/1468-0408.00156 |
| author2-role |
verfasserin |
| title_sort |
exploring accounting and democratic governance: a study comparing a norwegian and a russian county |
| title_auth |
Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County |
| abstract |
Interpretations and explanations of experience that make consequences interpretable and actions imaginable are said to be given by accounts. Formal accounting systems used in economic, social and political institutions are seen as portraying their political realities. The purpose of this study is to explore connections and tensions between the realities portrayed in the accounting systems and the governance structures of local governments in two counties, one in Norway and one in Russia. The formal accounting and governmental systems of these two counties are described, analyzed and compared using accounting and democratic governance perspectives. The article ends with a discussion of interrelationships and tensions between accounting and democratic governance. Through comparing the democratic governing structures of these two counties with the accounting systems employed, three main conclusions are presented. Firstly, it is shown that principal–agent relations influence accounting procedures that symbolize democratic governance. Secondly, the accounting language applied does not portray local politicians. Thirdly, accounting norms do not reflect democracy and democratic governance. In summary, the study shows that even very formalized accounting offers flexibility by way of giving meaning to processes and structures in organizations characterized by strictly formalized structures. |
| abstractGer |
Interpretations and explanations of experience that make consequences interpretable and actions imaginable are said to be given by accounts. Formal accounting systems used in economic, social and political institutions are seen as portraying their political realities. The purpose of this study is to explore connections and tensions between the realities portrayed in the accounting systems and the governance structures of local governments in two counties, one in Norway and one in Russia. The formal accounting and governmental systems of these two counties are described, analyzed and compared using accounting and democratic governance perspectives. The article ends with a discussion of interrelationships and tensions between accounting and democratic governance. Through comparing the democratic governing structures of these two counties with the accounting systems employed, three main conclusions are presented. Firstly, it is shown that principal–agent relations influence accounting procedures that symbolize democratic governance. Secondly, the accounting language applied does not portray local politicians. Thirdly, accounting norms do not reflect democracy and democratic governance. In summary, the study shows that even very formalized accounting offers flexibility by way of giving meaning to processes and structures in organizations characterized by strictly formalized structures. |
| abstract_unstemmed |
Interpretations and explanations of experience that make consequences interpretable and actions imaginable are said to be given by accounts. Formal accounting systems used in economic, social and political institutions are seen as portraying their political realities. The purpose of this study is to explore connections and tensions between the realities portrayed in the accounting systems and the governance structures of local governments in two counties, one in Norway and one in Russia. The formal accounting and governmental systems of these two counties are described, analyzed and compared using accounting and democratic governance perspectives. The article ends with a discussion of interrelationships and tensions between accounting and democratic governance. Through comparing the democratic governing structures of these two counties with the accounting systems employed, three main conclusions are presented. Firstly, it is shown that principal–agent relations influence accounting procedures that symbolize democratic governance. Secondly, the accounting language applied does not portray local politicians. Thirdly, accounting norms do not reflect democracy and democratic governance. In summary, the study shows that even very formalized accounting offers flexibility by way of giving meaning to processes and structures in organizations characterized by strictly formalized structures. |
| collection_details |
GBV_USEFLAG_U ZDB-1-DJB GBV_NL_ARTICLE |
| container_issue |
4 |
| title_short |
Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County |
| url |
http://dx.doi.org/10.1111/1468-0408.00156 |
| remote_bool |
true |
| author2 |
Mellemvik, Frode |
| author2Str |
Mellemvik, Frode |
| ppnlink |
NLEJ243926650 |
| mediatype_str_mv |
z |
| isOA_txt |
false |
| hochschulschrift_bool |
false |
| doi_str |
10.1111/1468-0408.00156 |
| up_date |
2024-07-06T03:49:22.835Z |
| _version_ |
1803800032400375808 |
| fullrecord_marcxml |
<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01000caa a22002652 4500</leader><controlfield tag="001">NLEJ242960618</controlfield><controlfield tag="003">DE-627</controlfield><controlfield tag="005">20210707170542.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">120427s2002 xx |||||o 00| ||und c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1111/1468-0408.00156</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627)NLEJ242960618</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Bourmistrov, Anatoli</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Oxford, UK and Boston, USA</subfield><subfield code="b">Blackwell Publishers Ltd.</subfield><subfield code="c">2002</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zzz</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">z</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">nicht spezifiziert</subfield><subfield code="b">zu</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">Interpretations and explanations of experience that make consequences interpretable and actions imaginable are said to be given by accounts. Formal accounting systems used in economic, social and political institutions are seen as portraying their political realities. The purpose of this study is to explore connections and tensions between the realities portrayed in the accounting systems and the governance structures of local governments in two counties, one in Norway and one in Russia. The formal accounting and governmental systems of these two counties are described, analyzed and compared using accounting and democratic governance perspectives. The article ends with a discussion of interrelationships and tensions between accounting and democratic governance. Through comparing the democratic governing structures of these two counties with the accounting systems employed, three main conclusions are presented. Firstly, it is shown that principal–agent relations influence accounting procedures that symbolize democratic governance. Secondly, the accounting language applied does not portray local politicians. Thirdly, accounting norms do not reflect democracy and democratic governance. In summary, the study shows that even very formalized accounting offers flexibility by way of giving meaning to processes and structures in organizations characterized by strictly formalized structures.</subfield></datafield><datafield tag="533" ind1=" " ind2=" "><subfield code="d">2008</subfield><subfield code="f">Blackwell Publishing Journal Backfiles 1879-2005</subfield><subfield code="7">|2008||||||||||</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">accounting and democratic governance</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Mellemvik, Frode</subfield><subfield code="e">verfasserin</subfield><subfield code="4">aut</subfield></datafield><datafield tag="773" ind1="0" ind2="8"><subfield code="i">In</subfield><subfield code="t">Financial accountability and management</subfield><subfield code="d">Oxford : Wiley-Blackwell, 1985</subfield><subfield code="g">18(2002), 4, Seite 0</subfield><subfield code="h">Online-Ressource</subfield><subfield code="w">(DE-627)NLEJ243926650</subfield><subfield code="w">(DE-600)2034926-9</subfield><subfield code="x">1468-0408</subfield><subfield code="7">nnns</subfield></datafield><datafield tag="773" ind1="1" ind2="8"><subfield code="g">volume:18</subfield><subfield code="g">year:2002</subfield><subfield code="g">number:4</subfield><subfield code="g">pages:0</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">http://dx.doi.org/10.1111/1468-0408.00156</subfield><subfield code="q">text/html</subfield><subfield code="x">Verlag</subfield><subfield code="z">Deutschlandweit zugänglich</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_USEFLAG_U</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-1-DJB</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">GBV_NL_ARTICLE</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">AR</subfield></datafield><datafield tag="952" ind1=" " ind2=" "><subfield code="d">18</subfield><subfield code="j">2002</subfield><subfield code="e">4</subfield><subfield code="h">0</subfield></datafield></record></collection>
|
| score |
7.4014044 |