Accounting for a mining company’s transformation in Ukraine
Journal: Meditari Accountancy Research
Year: 2023

Purpose This study aims to investigate how and why a new management accounting control (MAC) regime emerged in a previously government-owned energy company with a Soviet past in the context of changing politico-economic dynamics in Ukraine. Design/methodology/approach Drawing upon data from a case study of a large Ukrainian energy company with a Soviet past that has undergone major transformations in recent years, the authors analyze MAC regime changes in the company from an institutional logics