Anatoli Bourmistrov

Professor

Handelshøgskolen

E-post

anatoli.bourmistrov@nord.no

Telefon

+47 75 51 76 73

Mobil

+47 909 56 042

Studiested

Bodø

Kontor

Bodø, Hoved Campus A218

Kompetanseområder

Business Administration, Budget, Sustainable development, Energy Management, Economic Analysis and Accounting Division, Internal audit, Accounting, Financial management

Research interests:

Management control and accounting in dynamic organizational environments of public and private organizations risk management and internal control scenario planning and long-term financial sustainability participatory forms of management and governance sustainable economic development in the High North regions social audit

Teaching areas:

Management accounting Management control system design Accounting theory and conceptual frameworks Sustainability accounting Beyond Budgeting Risk management and internal control Scenario planning Performance measurement in the Public Sector Strategic management Academic Writing Institutional theory

Networking:

Associate editor of Journal of Public Budgeting, Accounting and Financial Management (JPBAFM)

Member of the Euroepan Accounting Association (EAA)

Member of the Comparative International Governmental Accouitng Research (CIGAR) network

Member of the Norwegian Scientific Academy for Polar Research

Member of the Digital Business research group (Norwegian School of Economics)

CURRENT EDUCATIONAL/DEVELOPMENT PROJECTS

Nordic Master in Public Administration, Leadership and Digitalization (NOMAD) in cooperation between University of Gothenburg (Sweden), Nord University and Åbo Akademi University (Finland)

Norway-Ukraine: Professional Adaptation Intergration into the State System (NUPASS)

Norwegian-Ukrainian cooperation in Public Sector Economy Education: Accounting, Budgeting and Finance (NUPSEE)

" Norwegian-Ukrainian cooperation in a field of Public sector accounting, budgeting and finance Research Education (NUPRE)

Retraining and social adaptation of military officers and their family members in Ukraine

Internal Control and the COSO framework: Application to the university sector in Ukraine

CURRENT RESEARCH PROJECTS

Monitoring and Evaluation of Bodø2024 Euroepan Capital of Culture

Quality of Accounting and Auditing in the Public Sector (QAAPS)

Transformative Capabilities of the Accounting Profession: Study of Norwegian Small and Medium Accounting Practices (TRANSACT)

SMARTNORTH: Sustainable development and MAnagement by paRTicipatory governance practices in the High NORTHSmart Societies in the High North (SmartNorth) Thematic Network, University of the Arctic

Science and Business in Arctic Environmental Governance (POLGOV)

Is this Russia's Kodak moment? Russian perspectives on the energy transition (KODAK)

PRIZES AND ACADEMIC REWADS

2018 Bourmistrov, A. and K. Kaarbøe - Outstanding Paper award in the 2018 Emerald Literati Awards for the most exceptional pieces of work published in Journal of Accounting & Organizational Change for 2017

and David Solomons Prize Sponsored by the Charted Institute of Management Accountants (CIMA) for the best paper in the annual volume of Management Accounting Research for 2013

Bourmistrov K. Kaarbøe -

2024

Unintended use of a calculative practice: conflicting institutional logics in the Norwegian fishing industry. 2024, Accounting, Auditing & Accountability Journal: Volum 37 s. 29-52 Henk, Oliver; Bourmistrov, Anatoli; Argento, Daniela

Extinction of central and local government accounting education: Self-reinforcing institutional processes—a Norwegian warning 2024, Public Money & Management: s. 1-10 Bourmistrov, Anatoli; Gilberg, Brynjar; Gårseth-Nesbakk, Levi

Addressing accountability challenges with theory of change: the case of a social partnership in Ukraine Handbook of Accounting and Public Governance: Exploring Hybridizations 2024, Edward Elgar Publishing: s. 95-115 Vakulenko, Veronika; Iermolenko, Olga; Bourmistrov, Anatoli

2023

Oppfattet risiko og beredskap: Misforhold mellom kompetanse og antatt kunnskap om potensielle risikoer? 2023, Praktisk økonomi & finans: s. 17-33 Vakulchuk, Roman; Henk, Oliver; Bourmistrov, Anatoli

2022

Smartocracy: Context entanglement of the smart city idea and bureaucracy in Russia 2022, Organization Studies: Khodachek, Igor Aleksandrovich; Aleksandrov, Evgenii; Nazarova, Nadezda; Grossi, Giuseppe; Bourmistrov, Anatoli

Through the prism of cognition: exploration of local political leaders’ behaviour during incented voluntary municipal amalgamation 2022, Local Government Studies: Volum 49 s. 975-999 Vakulenko, Veronika; Bourmistrov, Anatoli; Grossi, Giuseppe

One-size-fits-all? The role of internal control for identifying and mititgating risks of interorganizational relationships 2022, Nord universitet: Henk, Oliver; Bourmistrov, Anatoli

International Cooperation in the Arctic 2035 – The Four Scenarios Global Development in the Arctic : International Cooperation for the Future 2022, Routledge: s. 1-29 Mineev, Andrey; Dietz, Jan; Nore, Petter; Vakulchuk, Roman; Bourmistrov, Anatoli

Global Development in the Arctic : International Cooperation for the Future 2022, Routledge: Mineev, Andrey; Bourmistrov, Anatoli; Mellemvik, Frode

International Cooperation for Global Development : What Can We Learn from The Arctic? Global Development in the Arctic : International Cooperation for the Future 2022, Routledge: s. 267-278 Bourmistrov, Anatoli; Mellemvik, Frode; Mineev, Andrey

From intangibility to 'fluid' tangibility of cyberrisk: localisation, visualisation, and prevention 2022, Nord universitet: Aakre, Silje; Bourmistrov, Anatoli; Mouritsen, Jan; Brekka, Eva

Centers of data appropriation: evidence from a Nordic hotel chain 2022, Accounting, Auditing & Accountability Journal: Volum 35 s. 81-108 Knudsen, Dan-Richard; Bourmistrov, Anatoli; Kaarbøe, Katarina

Rankings for smart city dialogue? Opening up a critical scrutiny 2022, Journal of Public Budgeting, Accounting and Financial Management: Aleksandrov, Evgenii; Dybtsyna, Elena; Grossi, Giuseppe; Bourmistrov, Anatoli

Verken avdekkende eller forebyggende: Analyse av revisors rolle i utfall av økonomiske straffesaker 2022, Magma forskning og viten: s. 97-105 Varmedal, Sofie; Bourmistrov, Anatoli; Gilberg, Brynjar

2021

The “Bermuda triangle” of academic writing 2021, The International Journal of Management Education: Volum 19 s. 1-11 Iermolenko, Olga; Aleksandrov, Evgenii; Nazarova, Nadezda; Bourmistrov, Anatoli

Performance budgeting across government levels in Russia: from dialogic aspirations to monologic implementation Public Sector Reform and Performance Management in Developed Economies: Outcomes-Based Approaches in Practice 2021, Routledge: Aleksandrov, Evgenii; Khodachek, Igor; Bourmistrov, Anatoli

The Arctic Environmental Responsibility Index: A method to rank heterogenous extractive industry companies for governance purposes 2021, Business Strategy and the Environment (BSE): Volum 30 s. 1623-1643 Øverland, Indra; Bourmistrov, Anatoli; Dale, Brigt; Irlbacher-Fox, Stephanie; Juraev, Javlon; Podgaiskii, Eduard

Creativity, proactivity, and foresight 2021, Technological Forecasting and Social Change: Volum 174 Bourmistrov, Anatoli; Åmo, Bjørn Willy

2020

Internal Control and the COSO framework: Application to the university sector. Lessons learned Report from the international project CPEA-ST/10022 2020, Nord universitet / FoU-rapport: Volum 51 s. 1-77 Iermolenko, Olga; Bourmistrov, Anatoli; Knir, Mariya; Saienko, Oleksandr; Mykhaylyna, Diana; Sybyrka, Liudmyla

Framsyn som risikoradar: Hvordan kan scenarioanalyse forbedre cybersikkerhet? 2020, Magma forskning og viten: Volum 23 s. 74-80 Bourmistrov, Anatoli; Aakre, Silje

Reverse decoupling: Ukrainian case of healthcare financing system reform 2020, International Journal of Public Sector Management: Volum 33 s. 519-534 Vakulenko, Veronika; Bourmistrov, Anatoli; Grossi, Giuseppe

From educating agents to change agents: experience of using foresight in accounting education 2020, Journal of Accounting and Organizational Change: Volum 16 s. 607-612 Bourmistrov, Anatoli

Ideological and financial spaces of budgetary responses to COVID-19 lockdown strategies: comparative analysis of Russia and Ukraine 2020, Journal of Public Budgeting, Accounting and Financial Management: Volum 32 s. 865-874 Vakulenko, Veronika; Khodachek, Igor; Bourmistrov, Anatoli

Performance budgeting as a “creative distraction” of accountability relations in one Russian municipality 2020, Journal of Accounting in Emerging Economies: Volum 10 Aleksandrov, Evgenii; Bourmistrov, Anatoli; Grossi, Giuseppe

2019

Governance in the High North: Rhetoric and reality in the Barents region 2019, Barents Studies: Volum 6 s. 7-13 Bourmistrov, Anatoli; Johansen, Svein Tvedt

Scenarioer som «reflektivitetsfeller»?: En refleksjon over erfaringer med scenarioarbeid i nordområdene 2019, Praktisk økonomi & finans: Volum 35 s. 172-186 Bourmistrov, Anatoli

The tension between intention and attention: Dialectic changes in the coercive and enabling orientations of organizational rules 2019, Qualitative Research in Accounting and Management: Volum 16 s. 197-223 Doornich, June Borge; Kaarbøe, Katarina; Bourmistrov, Anatoli

Scenarioer som "reflektivitetsfeller"? En refleksjon over erfaringer med scenarioarbeid i nordområdene 2019, Praktisk økonomi & finans: Volum 35 [i.e. 36] s. 172-186 Bourmistrov, Anatoli

2018

Participatory budgeting as a form of dialogic accounting in Russia: actors’ institutional work and reflexivity trap 2018, Accounting, Auditing & Accountability Journal: Volum 31 s. 1098-1123 Aleksandrov, Evgenii; Bourmistrov, Anatoli; Grossi, Giuseppe

Constructing accountability for intellectual capital in accountability settings: coupling of spaces and logics 2018, Electronic Journal of Knowledge Management (EJKM): Volum 16 s. 99-112 Slettli, Viktoriia Konovalenko; Bourmistrov, Anatoli; Grønhaug, Kjell

Opening Smart City ‘fairy tale’ to Critical Scrutiny: insights from dialogic accounting literature Proceedings of 54th ISOCARP Congress Bodø, Norway, October 1-5, 2018. Cool planning: changing climate & our urban future 2018, s. 1403-1430 Aleksandrov, Evgenii; Dybtsyna, Elena; Bourmistrov, Anatoli; Grossi, Giuseppe

2017

Mental models and cognitive discomfort: Why do users reject even a small change in a financial accounting report 2017, Pacific Accounting Review: Volum 29 s. 490-511 Bourmistrov, Anatoli

Kreativ tenkning eller intelligent maskin? Bruk av scenarioer i ulike bransjer i Norge 2017, Praktisk økonomi & finans: Volum 33 s. 69-85 Bourmistrov, Anatoli; Helle, Grete; Kaarbøe, Katarina

Tensions in managerial attention in a company in crisis: How tightening budget control resulted in discomfort zones for line managers 2017, Journal of Accounting and Organizational Change: Volum 13 s. 239-261 Bourmistrov, Anatoli; Kaarbøe, Katarina

2015

Introduction International Arctic Petroleum Cooperation: Barents Sea Scenarios 2015, Routledge: s. 3-10 Bourmistrov, Anatoli; Mellemvik, Frode

Barents Sea Oil and Gas 2025: Three Scenarios International Arctic Petroleum Cooperation: Barents Sea Scenarios 2015, Routledge: s. 11-32 Øverland, Indra; Bambulyak, Alexei; Bourmistrov, Anatoli; Gudmestad, Ove Tobias; Mellemvik, Frode; Zolotukhin, Anatoly

International Arctic Petroleum Cooperation: Barents Sea Scenarios 2015, Routledge: Bourmistrov, Anatoli; Mellemvik, Frode; Bambulyak, Alexei; Gudmestad, Ove Tobias; Øverland, Indra; Zolotukhin, Anatoly

Driving forces for Norwegian-Russian petroleum B2B cooperation: implications for the Barents Sea International Arctic Petroleum Cooperation: Barents Sea Scenarios 2015, Routledge: s. 77-96 Bourmistrov, Anatoli; Doornich, June Borge; Krivorotov, Andrey

Norwegian-Russian cooperation on oil ang gas education International Arctic Petroleum Cooperation: Barents Sea Scenarios 2015, Routledge: s. 111-122 Bourmistrov, Anatoli; Gudmestad, Ove Tobias; Salygin, Valery; Zolotukhin, Anatoly

Social Capital at Work: A Case of Adapting a Norwegian Cooperation Model in Russia 2015, Journal of East-West Business: Volum 21 s. 129-155 Mineev, Andrei; Bourmistrov, Anatoli

Beyond the Harmonization of the European PhD Education: Reporting on a Norwegian-Russian Experiment Aiming at Handling Differences in Research Traditions in Business Studies INTED2015 Proceedings 2015, International Academy of Technology, Education and Development (IATED): Bourmistrov, Anatoli; Nazarova, Nadezda

2014

Accounting for Sustainability: The Role of Responsibility and Cognitive Models in Advancing Sustainability Accounting Research Accounting, management control and institutional development 2014, Cappelen Damm Akademisk: s. 111-123 Bourmistrov, Anatoli; Hansen, Odd Birger

Accounting, management control and institutional development 2014, Cappelen Damm Akademisk: Bourmistrov, Anatoli; Olson, Olov

Societal Development through International Academic Cooperation 2014, Andreassen, Natalia; Bourmistrov, Anatoli

Introduction Accounting, management control and institutional development 2014, Cappelen Damm Akademisk: s. 20-26 Bourmistrov, Anatoli; Olson, Olov

Reflections on CIGAR and IPSAS, and Government Accounting in China and the USA Accounting, management control and institutional development 2014, Cappelen Damm Akademisk: s. 29-42 Chan, James; Bourmistrov, Anatoli

Public Sector Accounting in Finland — Landmarks in Practical Developments and Research Accounting, management control and institutional development 2014, Cappelen Damm Akademisk: s. 81-95 Näsi, Salme; Bourmistrov, Anatoli

2013

From comfort to stretch zones: A field study of two multinational companies applying "beyond budgeting" ideas 2013, Management Accounting Research: Volum 24 s. 196-211 Bourmistrov, Anatoli; Kaarbøe, Katarina

The planning-regime concept and its application to three examples of organizational budgeting Managing in Dynamic Business Environments - between control and autonomy 2013, Edward Elgar Publishing: s. 163-184 Bourmistrov, Anatoli; Kaarbøe, Katarina

Accounting for multicultural dialogue : developing a framework for accounting and management control research in a multicultural context Perspektiver på økonomistyring 2013, Fagbokforlaget: s. 107-126 Bourmistrov, Anatoli; Mellemvik, Frode

Is Russian Public Sector Accounting in the Process of Modernization? An Analysis of Accounting Reforms in Russia 2013, Financial Accountability and Management: Volum 29 s. 442-478 Antipova, Tatiana; Bourmistrov, Anatoli

2011

Perspectives on Norwegian-Russian Energy Cooperation 2011, Cappelen Damm Akademisk: Bourmistrov, Anatoli; Mellemvik, Frode; Vasiliev, Sergei

Differences in Project Management: Challenges for Cooperation between Norwegian and Russian Suppliers in the High North Perspectives on Norwegian-Russian Energy Cooperation 2011, Cappelen Damm Akademisk: s. 17-26 Bourmistrov, Anatoli; Mineev, Andrei

2010

Ulikheter i prosjektstyring? Utfordringer for norsk-russisk leverandørsamarbeid i store olje- og gassprosjekter i nordområdene 2010, Magma forskning og viten: Volum 13 Bourmistrov, Anatoli; Mineev, Andrei

A REPORT ON THE EXPERIENCES OF THE COMPANIES, OPERATING IN UKRAINE Experience of Norwegian-Ukrainian Cooperation in the field of Social Adaptation, Business Education and Research 2010, s. 107-135 Bourmistrov, Anatoli; Timoshenko, Konstantin

2009

International Trends and Experiences in Government Accounting: translation to Chinese language Kina 2009, s. 210-222 Bourmistrov, Anatoli; Mellemvik, Frode

2007

Norwegian-Russian Cooperation in Business Education and Research: Visions and Challenges in Perspectives of the High North 2007, Cappelen Damm Akademisk: Bourmistrov, Anatoli; Mellemvik, Frode

High North cooperation between Russia and Norway : the North Western University Alliance Energy and conflict prevention 2007, Gidlunds förlag: s. 222-253 Sørnes, Jan Oddvar; Bourmistrov, Anatoli

Combining space technology, information technology and management: New education and research programs for the needs of the high north Norwegian-Russian Cooperation in Business Education and Research: Visions and Challenges in Perspectives of the High North 2007, Cappelen Damm Akademisk: s. 15-24 Bourmistrov, Anatoli; Mellemvik, Frode; Nevzorova, G; Stajkov, S

Developing an international PH.D. program in accounting : challenges in combining culture and quality Aksjon og interaksjon : om forskerens roller i bedriftsøkonomien 2007, Gyldendal Akademisk: s. 31-56 Bourmistrov, Anatoli; Mellemvik, Frode

Reforming central government accounting : a comparative study of Norway and Russia Lande, E. og J.-C. Scheid (eds.) Accounting reform in the public sector 2007, s. 153-164 Bourmistrov, Anatoli

2005

International trends and experiences in government accounting : proceedings of the 9th CIGAR conference 2005, Cappelen Damm Akademisk: Mellemvik, Frode; Bourmistrov, Anatoli

On the edge of a state accounting reform: Norway opens for reflections based on accounting theory E. Salustro:Mélanges en L'honneur du Professeur Jean-Claude Scheid 2005, s. 153-164 Bourmistrov, Anatoli; Mellemvik, Frode

Challenges when reforming government accounting: A case of the Norwegian central government International trends and experiences in government accounting : proceedings of the 9th CIGAR conference 2005, Cappelen Damm Akademisk: s. 248-261 Bourmistrov, Anatoli; Mellemvik, Frode

2003

Review of "Innovations in governmental accounting", by V. Montesinos, and J.M. Vela, eds 2003, ?: s. 394-398 Bourmistrov, Anatoli

2002

Review of "corporate financial accounting and reporting", by Tom Sutton 2002, International Journal of Accounting: Volum 37 s. 149-151 Bourmistrov, Anatoli

Exploring accounting and democratic governance: A study comparing a Norwegian and a Russian county 2002, ?: Volum 18 s. 331-353 Bourmistrov, Anatoli; Mellemvik, Frode

2001

Kommuneregnskapet - tradisjon vs informasjon 2001, ?: Mellemvik, Frode; Bourmistrov, Anatoli

Accounting and Transition: A study of Russian Local Government Accounting 2001, Bourmistrov, Anatoli

Accounting and democratic Governance: A comparative Study of one Norwegian and one Russian county International Comparative Issues in Govenment Accounting, proceedings of the seventh CIGAR conference, A. Bac (ed) 2001, s. 91-122 Bourmistrov, Anatoli; Mellemvik, Frode

Accounting and Democratic Governance: A Comparative Study of one Norwegian and one Russian County International Comparative Issues In Government Accounting - The Similarities And Differences Between Central Government Accounting And Local Government Accounting Within Or Between Countries 2001, Kluwer Academic Publishers: s. 91-122 Bourmistrov, Anatoli; Mellemvik, Frode

2000

Kommuneregnskapet - tradisjon versus informasjon 2000, Revisjon og Regnskap: Volum 70 s. 8-14 Mellemvik, Frode; Bourmistrov, Anatoli; Mauland, Helge; Stemland, Jørn

2024

Proaktivitet i Norske SMP-er innom økonomibransjen: En eksplorativ studie av påvirkningsfaktorer på individ- og bedriftsnivå 2024, Nord universitet: Eilertsen, Mailen Viktoria; Didriksen Olsen, Marita Josefine; Bourmistrov, Anatoli; Isaksen, Espen John

«Vi har kjørt oss selv i grøfta med åpne øyne» Hva skyldes den negative utviklingen i Meløy kommune sin økonomi, kan det være selvforsterkende prosesser? 2024, Nord universitet: Kjærvik, Anne Lene; Jonassen, Frank; Bourmistrov, Anatoli

«Jeg er realist, ikke økonom»: Hvordan holdninger og samarbeid mellom politikere og økonomisk ledelse påvirker kommunaløkonomisk bærekraft 2024, Nord universitet: Amundsen, Sunniva; Åtland, Sindre; Bourmistrov, Anatoli; Angelsen, Villy

2023

Rekruttering til Master i Regnskap og Revisjon: En analyse av faktorer som påvirker studenters valg av masterprogram 2023, Nord universitet: Larsen, Johan Kosmo; Husebø, Sander; Bourmistrov, Anatoli; Bernhoft, Anne-Cathrine

Kampen mot skjulte fiender 2023, Nord universitet: Christoffersen, Camilla F.; Grønmo, Jakob S.; Sunde, Karianne P.; Bourmistrov, Anatoli; Aakre, Silje

Combining theories and theoretical pluralism 2023, Bourmistrov, Anatoli

Supervision and academic growth of master students: Experiences from a Nordic business school 2023, Iermolenko, Olga; Aleksandrov, Evgenii; Nazarova, Nadezda; Bourmistrov, Anatoli; Vakulenko, Veronika

2022

Guest editorial: accounting for sustainable and smart cities 2022, Journal of Public Budgeting, Accounting and Financial Management: Volum 34 s. 577-582 Bourmistrov, Anatoli; Mouritsen, Jan

Social Audit: conceptualization and practical implication for the professional and social adaptation of veterans and their family member in Ukraine 2022, Nord universitet: Vakulenko, Veronika; Bourmistrov, Anatoli; Rubtsov, Volodymyr; Iermolenko, Olga; Åmo, Bjørn Willy; Filina, Olga

Regnskapsbransjens fremtid: Digitalisering, risikovilje og innovasjon 2022, Pluss: medlemsblad for økonomiforbundet: s. 22-23 Bourmistrov, Anatoli; Henk, Oliver

Beyond budgeting in the public sector: ”unrealized potential” or ”mission impossible” 2022, Bourmistrov, Anatoli; Kaarbøe, Katarina; Bogsnes, Bjarte

Pathways for smart cities and communities: reflections on research and practice opportunities 2022, Bourmistrov, Anatoli

Økonomisk kriminalitet øker og revisorloven endres: Er revisors rolle også i endring? 2022, Nord universitet: Varmedal, Sofie; Bourmistrov, Anatoli

Degeneration or Universalization? Understanding developments of local government accounting education towards its extinction in Norway 2022, Bourmistrov, Anatoli; Gilberg, Brynjar; Gårseth-Nesbak, Levi

From “individual consultants” to “a DNA pool”: Tuning the institution of expatriates during the internationalisation of a Norwegian MNC (Roddvik. I., Bourmistrov, A., Leick, B.) 2022, Roddvik, Irina Nikolskaja; Bourmistrov, Anatoli; Leick, Birgit

Dynamiske kapabiliteter i regnskaps – og revisjonsbransjen 2022, Nord universitet: Blix, Hege; Bourmistrov, Anatoli; Henk, Oliver