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History and the Russian accounting transition

Author

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  • Robert H.S. Sarikas
  • Arsen M. Djatej

Abstract

The pace of Russian accounting reform towards international accounting standards has been a disappointment to many. Twentieth-century Russian history can help to provide some explanation for this slow pace. The corruption and deception of the Communist era has not given post-Communist Russia a tradition of transparency with which to approach accounting reform. The Yeltsin era has had many fundamental economic reforms initiated; however, the legacy of corruption and bureaucratic interference has continued. This continuation of corruption has discredited market economy-based reforms in the eyes of many Russians. This continuation of corruption has thus negatively impacted the pace of accounting reform. It is not clear if current announced deadlines for the adoption of international accounting standards will be met. However, it is expected that authentic accounting reform will take place eventually.

Suggested Citation

  • Robert H.S. Sarikas & Arsen M. Djatej, 2005. "History and the Russian accounting transition," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 2(1/2), pages 54-66.
    • Handle: RePEc:ids:ijaape:v:2:y:2005:i:1/2:p:54-66
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    Cited by:

    1. ANNA Vysotskaya & АННА Высотская БОРИСОВНА, 2016. "Исследование Развития Национальных Систем Бухгалтерского Учета В Условиях Информационной Экономики // Study Of The National Accounting Systems Development In Information Economy," Учет. Анализ. Аудит // Accounting. Analysis. Auditing, ФГОБУВО "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 1, pages 65-73.
    2. Golubeva, Olga, 2023. "Accounting for transition: A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).

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