000 01696nam a2200205Ia 4500
008 181130s2018 xx 000 0 und d
100 _aKhodachek, Igor
245 _aRussian central government budgeting and public sector reform discourses:
_bparadigms, hubrids, and a third way
260 _c2018
300 _ap.460-477.
504 _dApr
520 _aThis study explores how public sector reform discourses are reflected in Russian central government budgeting. Through the lenses of institutional logics, Russian central government budgeting is considered to be a social institution that is influenced by rivaling reform paradigms: Public Administration, New Public Management (NPM), the Neo-Weberian State, and New Public Governance. Although NPM has dominated the agenda during the last decade, all four have been presented in �talks� and �decisions� regarding government budgeting. The empirical evidence illustrates that the implementation of management accounting techniques in the Russian public sector has coincided with and contradicted the construction of the Russian version of bureaucratic governance, which is referred to as the�vertical of power. Having been accompanied by participatory mechanisms and a re-evaluation of the Soviet legacy, the reforms have created prerequisites for various outcomes at the level of budgeting practices: conflicts, as in the UK, and hybridization, as in Finland. - Reproduced.
650 _aBudget
650 _aBudgeting - Russia
650 _aNew public management
650 _aPublic sector reforms
700 _aTimoshenko, Konstantin
773 _aInternational Journal of Public Administration
906 _aBudget
999 _c506886
_d506886