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Accounting in transition in the transitional economy

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  • Derek Bailey

Abstract

The paper provides a theoretical construct as a frame of reference for understand-ing the possibilities for, and the nature of, accounting change in the former socialist countries of Central and Eastern Europe. Within its context some of the practical issues arising from the accounting reform measures are considered.

Suggested Citation

  • Derek Bailey, 1995. "Accounting in transition in the transitional economy," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 595-623.
    • Handle: RePEc:taf:euract:v:4:y:1995:i:4:p:595-623
    DOI: 10.1080/09638189500000042
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    References listed on IDEAS

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    1. George Garvy, 1977. "Introduction to "Money, Financial Flows, and Credit in the Soviet Union"," NBER Chapters, in: Money, Financial Flows, and Credit in the Soviet Union, pages 1-12, National Bureau of Economic Research, Inc.
    2. George Garvy, 1977. "Appendix to "Money, Financial Flows, and Credit in the Soviet Union"," NBER Chapters, in: Money, Financial Flows, and Credit in the Soviet Union, pages 190-218, National Bureau of Economic Research, Inc.
    3. Nicolas Spulber, 1962. "A Pillar of Soviet Strength," Challenge, Taylor & Francis Journals, vol. 10(5), pages 34-38, February.
    4. George Garvy, 1977. "Money, Financial Flows, and Credit in the Soviet Union," NBER Books, National Bureau of Economic Research, Inc, number garv77-1, March.
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