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The development of accounting in Slovakia

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  • Peter Daniel
  • Zuzana Suranova
  • Ignace De Beelde

Abstract

Like many countries in Eastern Europe, Slovakia is currently facing social and economic changes that are leading the country towards a market economy. In the future, the country might join the European Union. This will call for many legislative and practical changes to which Slovak institutions and companies will have to adapt. After an introduction outlining the political and economic development of the country, this paper focuses on the development and role of accounting and auditing. After 1953, both the planning system and the accounting system were oriented towards the Soviet model. After the political changes of 1989, the accounting system was adapted to meet the economic changes in the country. The innovations were strongly influenced by continental European accounting models. Since the revolution of 1989, there have also been developments with respect to the profession, with the establishment of the Slovak Union of Accountants and the Slovak Chamber of Auditors. The Ministry of Finance, which includes a Department of Accounting Methodology, continues to play a central role in the development of accounting practices. Although the Big Five audit firms seem to have strengthened their position in the country, local auditors remain dominant in many industries.

Suggested Citation

  • Peter Daniel & Zuzana Suranova & Ignace De Beelde, 2001. "The development of accounting in Slovakia," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 343-359.
    • Handle: RePEc:taf:euract:v:10:y:2001:i:2:p:343-359
    DOI: 10.1080/09638180126639
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    Cited by:

    1. Judy Day & Peter Taylor, 2010. "Trajectories of accounting and auditing development in EU enlargement: comparative analysis of ten new member states," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 313-350, November.
    2. Ivica Pervan & Hana Horak & Marijana Vasilj, 2010. "Financial Reporting Regulation For The Listed Companies: Analysis For Selected Eastern European Transitional Countries In The Process Of Eu Enlargement," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 19(2), pages 277-309, december.
    3. Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
    4. Malcolm Anderson, 2002. "Accounting History publications 2001," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 505-512.

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