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The purpose of this paper is to explore how participatory budgeting (PB) as a democratic governance tool has been translated within the Russian public sector by addressing the local specifics of its design and mobilization through the formation of networks.

The paper is based on a case study of one pioneering municipality. Data have been gathered through triangulation of interviews, document search, video and netnographic observations. By relying on ideas from actor–network theory, the study focuses on the relational and rhetorical work of human (allies/inscriptors) and non-human (inscriptions) actors involved in the development of PB in Russia.

The findings indicate that the initial democratic values of PB underwent several stages of translation as a continuous inscription-building process and the formation of networks. The main finding is that putting democratic idea(l)s of PB into practice proved problematic, since PB depended on many “allies” which were not always democratic. Paradoxically, in order to launch democratic practices in Russia, PB relied largely on bureaucratic and even New Public Management inscriptions, which it was originally supposed to fight against. Notwithstanding, while these inscriptions can fog the democratic values of PB, they are also capable of uncovering its democratic potential over time, albeit not for a long time as the “external referee” is needed.

The paper juxtaposes PB development in Russia with the translation literature. Not only does the study emphasize the role of human, but non-human actors as well.

A number of governments have already moved or intend to move from cash to accrual accounting. This has resulted in a growing body of comparative research in public sector accounting. Little work, however, has been devoted so far to investigating government accounting in developing and transitioning countries. This empirical paper seeks to contribute to this literature by conducting a seemingly unique two-country comparison of public sector accounting reforms in one developing nation and one in transition, namely Nepal and Russia. The study suggests that, although more or less the same rhetoric is used in the two settings, reforms have been framed rather differently due to the potency of various institutional pressures.

Purpose – This empirical paper seeks to explore how the shift from traditional budgetary accounting toward accrual accounting declared by the Russian state has affected accounting practices of one public university.

Design/methodology/approach – The empirical data for this research are based on a case study conducted in one state-sponsored university of Russian tertiary education. Our approach is to look at the emergence and implementation of new accounting practices and technologies at the university within the context of broader public sector policy changes occurring in Russia.

Findings – The present study demonstrates that changes at state level have had their initial and most direct impact on formal rules at the university, but little or no impact on its everyday management activity. We claim that the intended changes have so far resulted in more rhetoric than reality, and the changes envisaged have yet to be implemented in university practice.

Research limitations/implications – Since the time frame devoted to this research does not allow the assessment of the final results of the declared reforms, this paper approaches new accounting techniques before they become an established practice at the university. It is also beyond the scope of this research to judge whether these results are applicable to other settings, such as other Russian higher educational establishments.

Practical implications – The paper raises concerns as to whether the old compliance mentality of the Russian state will bring about the desired reform outcome.

Originality/value – This paper provides insights into the nature of Russian public sector accounting change, both at central level and in a specific organizational setting.

The purpose of this paper is to contribute to knowledge about Russian public sector accounting in times of change by exploring the emergence of a new way of accounting for Russian central government.

In this paper, accounting is viewed as a social and institutional practice. A frame of reference guided by three theoretical perspectives is elaborated on. This troika incorporates a system approach to accounting, an accountability approach, and an institutional approach. Document search represents the major method of collecting data for this paper.

This paper suggests that launching a nascent version of Russian central government accounting is better comprehended in terms of legitimacy rather than in terms of instrumentality.

This paper focuses on the appearance of up‐to‐date accounting provisions at macro‐level and does, therefore, have limitations with regard to scope. This makes it intellectually rewarding to link the central government initiatives with endeavours to implement them at different levels of government and in specific public sector organizations.

Bearing in mind, the lack of consistent research efforts on the topic in Western English‐language literature, this paper strives to bring rather “alien” Russian central government accounting into the international arena for the purposes of cross‐national comparisons and wide‐ranging discussions. It also contributes to the literature dealing with the role of international organizations in the reform of public sector accounting.

The present survey seeks to investigate the moderating effect of the availability of employee positions on the configuration of intention to start a business in the post‐Soviet context. The research question is whether the perceived availability of employment opportunities moderates the relationship between entrepreneurial intention and its antecedents.

The sample for this study consists of 276 military officers from the Armed Forces of Ukraine who transferred into the reserve and undertook a retraining programme designed by a Norwegian business school.

The results indicate that the availability of satisfactory employment moderates the relationship between subjective norm (SN) and entrepreneurial intentions, so that the SN is even more important when employment opportunities are scarce. In contrast with this result, the availability of satisfactory employment opportunities was found not to have a moderating effect on the relationship between attitudes and intentions or the relationship between perceived behavioural control (PBC) and intentions.

When jobs are scarce, the intention to start a business is more strongly influenced by the extent of support from relatives, friends and significant others. In such conditions, it is important that individuals are surrounded by people who are willing to support them if they engage in an entrepreneurial endeavour. Business training programmes aimed at improved attitudes and PBC are also expected to be effective in crises and in transitional economies. The limitations of this study are related to the possibility of generalizing results from a study in a specific context, and the use of an imperfect measure of perceived availability of employment opportunities.

The availability of employee positions, as an alternative to an entrepreneurial career path, plays an important part in the configuration of the intention to start a venture. The attractiveness of alternative career options should be included in future studies of entrepreneurial intentions and endeavours.

The purpose of this paper is to develop a general mathematical model for the evaluation of the theoretical flexural responses of the functionally graded carbon nanotube-reinforced composite doubly curved shell panel using higher-order shear deformation theory with thermal load. It is well-known that functionally graded materials are a multidimensional problem, and the present numerical model is also capable of solving the flexural behaviour of different shell panel made up of carbon nanotube-reinforced composite with adequate accuracy in the absence of experimentation.

In this current paper, the responses of the single-walled carbon nanotube-reinforced composite panel is computed numerically using the proposed generalised higher-order mathematical model through a homemade computer code developed in MATLAB. The desired flexural responses are computed numerically using the variational method.

The validity and the convergence behaviour of the present higher-order model indicate the necessity for the analysis of multidimensional structure under the combined loading condition. The effect of various design parameters on the flexural behaviour of functionally graded carbon nanotube doubly curved shell panel are examined to highlight the applicability of the presently proposed higher-order model under thermal environment.

In this paper, for the first time, the static behaviour of functionally graded carbon nanotube-reinforced composite doubly curved shell panel is analysed using higher-order shear deformation theory. The properties of carbon nanotube and the matrix material are considered to be temperature dependent. The present model is so general that it is capable of solving various geometries from single curve to doubly curved panel, including the flat panel.