Reformation of higher accounting education in Russia

Sammanfattning: This research is giving a descriptive view on reformation process of accounting education in Russia after collapse of the Soviet Union through the lens of transnational governance and institutional theory. The research was conducted using inductive approach and qualitative research design. The interviews were used as a main research tool supplemented with secondary source analysis. Five semi-structured interviews were held with Russian university professors who took major part in accounting education reformation process. It was concluded that the main driving force behind Russia’s conformance to international standards, like IFRS, IAS and Bologna system is strive to get legitimacy in the eyes of its counterparts. At the same time, local practices and standards in accounting and education are greatly shaped by the activities of other actors apart from nation-state, namely international and national organizations, as well as local professional groups, which through transnational collaboration gain governance over national standard setting.