From plan to market: financial statements and economic transition in the East German enterprise
AbstractThis article examines the changing role of financial accounting in the former East Germany as that country underwent the transition from a centrally planned to a market-driven economy. The German government's insistence on a sales model of privatization in preference to some form of mass privatization, combined with legal requirements to make up equity shortfalls in eastern German enterprises, resulted in a highly centralized and interventionist approach to accounting change. The article reviews and analyses the historical, technical, economic and political aspects of this change process.
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Bibliographic InfoArticle provided by Taylor and Francis Journals in its journal European Accounting Review.
Volume (Year): 8 (1999)
Issue (Month): 1 ()
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