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.本项目聚焦预算编制领域研究，尤以俄罗斯地方政府预算改革为核心。其核心目标在于提升俄罗斯公共部门改革领域的科研能力，产出高质量科学知识，探讨此类改革对预算编制流程及地方政府机构转型的影响。本项目所形成的研究成果，可服务于挪俄合作参与方、国际科学界、各类政府机构、专业人士及全社会。 BUDRUS项目包含若干子项目。本数据集涵盖博士项目《基于改革参与者视角的会计角色变迁：俄罗斯公共部门改革研究》（Evgenii Aleksandrov）的相关数据。该博士论文旨在通过聚焦改革参与者视角——过往研究对此维度的关注尚有不足——拓展会计改革的既有解释边界。具体而言，其探讨了会计能够为（或与）改革参与者产生何种作用，以及如何发挥此类作用。在理论层面，本论文以制度工作（institutional work）理论为核心分析框架（不限于该理论），聚焦个体（改革参与者）在新型会计工具开发过程中的角色。在实证层面，本文为读者呈现俄罗斯公共部门改革的全貌，并围绕新公共管理（New Public Management, NPM）与公共治理（Public Governance, PG）议程下会计角色变迁的四个理论上相互关联的不同叙事展开探讨。