Local Government Budgeting Reforms in Russia: Implications and Tensions (BUDRUS), 2017

This project focused on research in the field of budgeting especially local government budgeting reforms in Russia. The primary objective was to strengthen research competence in producing high quality scientific knowledge in the field of public sector reforms in Russia, their implications on budgeting processes and transformation of local government institutions. The knowledge developed is of relevance to the actors involved in the Norwegian-Russian cooperation, the international scientific community, various authorities, professionals, as well as society at large.

The BUDRUS-project consists of subprojects. This dataset includes data from the PhD project "The changing role of accounting from reformees' perspective: a study of public sector reforms in Russia" (Evgenii Aleksandrov). The thesis's intention was to extend the existing explanation boundaries of accounting reforms by addressing reformees' perspective, arguably captured by previous studies. Specifically, it explores what accounting is doing for (with) reformees, and how. Theoretically, the thesis is framed (but not limited) by ideas of institutional work, focusing on individuals' (reformees') roles in new accounting tools' development. Empirically, it introduces readers to Russian public sector reforms, addressing four different but theoretically interrelated stories of accounting's changing role within New Public Management (NPM) and Public Governance (PG) agendas.