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Accounting in transition in the transitional economy

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  • Derek Bailey
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    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.

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    File URL: http://www.tandfonline.com/doi/abs/10.1080/09638189500000042
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    Bibliographic Info

    Article provided by Taylor & Francis Journals in its journal European Accounting Review.

    Volume (Year): 4 (1995)
    Issue (Month): 4 ()
    Pages: 595-623

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    Handle: RePEc:taf:euract:v:4:y:1995:i:4:p:595-623

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    Web page: http://www.tandfonline.com/REAR20

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    Citations

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    Cited by:
    1. Nhu Tuyên Lê & Marc De Bourmont & Olivier Vidal, 2011. "La perception des changements comptables par les acteurs : le cas du Viêt-Nam," Grenoble Ecole de Management (Post-Print) hal-00650545, HAL.
    2. Katarzyna Kosmala MacLullich, 2001. "Truth and Fairness in Accounting: A Case of Polish Transition Economy," CERT Discussion Papers 0102, Centre for Economic Reform and Transformation, Heriot Watt University.
    3. Sinikka Moilanen, 2008. "The role of accounting in the management control system: a case study of a family-led firm," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(3), pages 165-183, September.
    4. Chiapello, Eve & Ding, Yuan, 2005. "Searching for the accounting features of capitalism: an illustration with the economic transition process in China," Les Cahiers de Recherche 817, HEC Paris.
    5. Craner, John & Krzywda, Danuta & Novotny, Jiri & Schroeder, Marek, 2000. "The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Context," The International Journal of Accounting, Elsevier, vol. 35(3), pages 355-397, 09.
    6. Katarzyna Kosmala MacLullich & Calin Gurau, 2004. "The Relationship between Economic Performance and Accounting System Reform in the CEE Region: The Cases of Poland and Romania," CERT Discussion Papers 0406, Centre for Economic Reform and Transformation, Heriot Watt University.
    7. Riad Abdulraouf, 2006. "La comptabilité en Syrie," Post-Print halshs-00548042, HAL.
    8. Andrea Mennicken, 2010. "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics 27054, London School of Economics and Political Science, LSE Library.
    9. Katharina Pistor, . "Addressing Deterrence and Regulatory Failure in Emerging Stock Markets," American Law & Economics Association Annual Meetings 1092, American Law & Economics Association.
    10. Du, Julan & Xu, Chenggang, 2009. "Which Firms went Public in China? A Study of Financial Market Regulation," World Development, Elsevier, vol. 37(4), pages 812-824, April.
    11. N. King & A. Beattie & A. -M. Cristescu & P. Weetman, 2001. "Developing accounting and audit in a transition economy: the Romanian experience," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 149-171.
    12. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
    13. repec:hal:gemptp:halshs-00460227 is not listed on IDEAS
    14. 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.
    15. S. David Young, 1999. "From plan to market: financial statements and economic transition in the East German enterprise," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 157-189.
    16. repec:hal:journl:halshs-00460227 is not listed on IDEAS
    17. Danuta Krzywda & Derek Bailey & Marek Schroeder, 1998. "The development of the role of the statutory audit in the transitional Polish economy," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 407-440.

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