Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County

@inproceedings{Bourmistrov2002ExploringAA,
  title={Exploring Accounting and Democratic Governance: A Study Comparing a Norwegian and a Russian County},
  author={Anatoli Bourmistrov and Frode Mellemvik},
  year={2002}
}
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… CONTINUE READING