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History, theory and practice of accounting in Yugoslavia

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  • M. Petrovic
  • I. Turk

Abstract

The paper provides an outline of the historical development of accounting in Yugoslavia (as it was constituted up to 1992). The constraints imposed by the then existing political and economic system upon the further development of accounting is discussed. The quickening pace of accounting change in 1990-2, stimulated by the prospect of a transition to a market economy, is examined.

Suggested Citation

  • M. Petrovic & I. Turk, 1995. "History, theory and practice of accounting in Yugoslavia," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 809-826.
  • Handle: RePEc:taf:euract:v:4:y:1995:i:4:p:809-826
    DOI: 10.1080/09638189500000051
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    Cited by:

    1. Marsida Ashiku, 2016. "Internationalization of Albanian Firms: Challenges and Opportunities," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 2, September.
    2. Edona Perjuci-Uka & Hysen Ismajli & Arber H. Hoti, 2012. "Opportunities and Challenges in the Implementation of Quality Assurance for Auditing in Kosovo," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 2(2), pages 106-118, April.

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