A theory of European accounting development applied to accounting change in contemporary Poland
AbstractThe 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 InfoArticle provided by Taylor & Francis Journals in its journal European Accounting Review.
Volume (Year): 4 (1995)
Issue (Month): 4 ()
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