The development of accounting in tsarist Russia and the USSR
AbstractThe paper provides a brief introduction to the historical development of accounting in Russia prior to 1917 before providing an exposition of accounting immediately prior to the disintegration of the USSR. Finally, the paper presents, as at that time, an assessment of the prospects for accounting development.
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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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- 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.
- Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.
- Anatoli Bourmistrov & Frode Mellemvik, 1999. "Russian local governmental reforms: autonomy for accounting development?," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 675-700.
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