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A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries

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Author Info

  • Ristea Mihai

    ()
    (Academy of Economic Studies Bucharest, Faculty of Accounting and Management Information Systems)

  • Artemisa Calu Daniela

    ()
    (Academy of Economic Studies Bucharest, Faculty of Accounting and Management Information Systems)

  • Olimid Lavinia

    ()
    (Academy of Economic Studies Bucharest, Faculty of Accounting and Management Information Systems)

  • Guse Gina Raluca

    ()
    (Academy of Economic Studies Bucharest, Faculty of Accounting and Management Information Systems)

  • Guse Gina Raluca

    ()
    (Academy of Economic Studies Bucharest, Faculty of Accounting and Management Information Systems)

Abstract

This paper aims at investigating the existence of accounting heredity in some of Eastern European countries. Accounting heredity assumes that at the time the economic paradigm changes, a new accounting system emerges, enclosing both genes from the existing accounting system, as well as genes from a new accounting system used as an inspiration. Data was gathered by sending questionnaires to academics in the respective countries. Studied countries fell into two categories: Ex Soviet countries (Republic of Moldova & Ukrane), and other Est European countries (Romania, Republic of Macedonia and the Czech Republic). It analyses the survival of communist accounting practices in the post-1990 accounting systems and identifies other eternal influences that shaped these accounting systems.

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File URL: http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/263.pdf
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Bibliographic Info

Article provided by University of Oradea, Faculty of Economics in its journal The Journal of the Faculty of Economics - Economic.

Volume (Year): 3 (2008)
Issue (Month): 1 (May)
Pages: 1445-1450

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Handle: RePEc:ora:journl:v:3:y:2008:i:1:p:1445-1450

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Web page: http://anale.steconomiceuoradea.ro/
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Related research

Keywords: Accounting Heredity; Accounting Change; Accounting Genes; Eastern European Countries; Accounting History;

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  1. J. Richard, 1995. "The evolution of the Romanian and Russian accounting charts after the collapse of the communist system," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 305-322.
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