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A theory of European accounting development applied to accounting change in contemporary Poland


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  • Danuta Krzywda
  • Derek Bailey
  • Marek Schroeder
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    The paper presents a theory for understanding the diversity of European accounting in market economies by reference to socio-economic factors within an historical context. The theory is developed with reference to two ideal types, based upon the experiences of Britain and Germany. The theory is then used to illuminate the process of accounting transformation in the transitional Polish economy. As a result of the application of the theory in this national context, the paper concludes that accounting policy makers in Central and Eastern Europe will be constrained in their choices of appropriate accounting principles, policies and institutions from the diversity of models available in the market economies of Western Europe. The inference from this conclusion is that the frequently expressed fears concerning the adoption of inappropriate accounting models by emerging market economies may have been exaggerated.

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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: 625-657

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    Handle: RePEc:taf:euract:v:4:y:1995:i:4:p:625-657

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    Cited by:
    1. 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.
    2. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Grenoble Ecole de Management (Post-Print), HAL halshs-00460227, HAL.
    3. 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, Centre for Economic Reform and Transformation, Heriot Watt University 0406, Centre for Economic Reform and Transformation, Heriot Watt University.
    4. 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 hal-00650545, HAL.
    5. 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, Taylor & Francis Journals, vol. 7(3), pages 407-440.
    6. 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.
    7. repec:hal:journl:halshs-00460227 is not listed on IDEAS
    8. Judy Day & Peter Taylor, 2010. "Trajectories of accounting and auditing development in EU enlargement: comparative analysis of ten new member states," Journal of Management and Governance, Springer, vol. 14(4), pages 313-350, November.


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