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This paper seeks to analyse the ideological assumptions embedded in Ukrainian management thoughts in order to examine whether it matches the transformation from a communist society towards a more liberal society.

Methodologically, the paper is based on Fairclough's model of critical discourse analysis.

The results suggest that there is a move away from Soviet and orthodox ideology towards liberalism. However, the discourse analysis also suggests that the manager controls are based on pre‐modern features embedded in orthodox ideology and to a certain extent in the shadow ideology of the Soviet system.

The results have practical implications for the construction and implementation of management control systems in Ukraine. The features of the local Ukrainian ideology should be recognised, especially in the case of Western companies managing their subsidiaries in Ukraine. Thus, the results indicate to that, when western management approaches such as decentralised performance measurements models are implemented and insufficient consideration is given to the local Ukrainian ideology, they are likely to miss their objectives and to prove very disappointing. It is suggested that understanding the specific Ukrainian ideology of pastoral authority and personal relations may be crucial for the effective management of a business in Ukraine.

The investigation is relevant because an analysis of the ideological assumptions underlying the communication process provides insight into how Ukrainian management practice contributes to changing social structures and power relationships in the Ukrainian society.