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Accounting Systems of Postcommunist Balkan States: Towards Accounting Harmonization?

In: Populism and Accountability

Author

Listed:
  • Stefania Vignini

    (University of Bologna)

Abstract

This chapter is fundamentally designed to provide inputs toward investigation of accounting change, or non-change, within the countries which are generally accepted as constituting “the Balkan states.” These countries are Albania, Bulgaria, Romania, Croatia, Serbia, Bosnia and Herzegovina, Macedonia, Montenegro, and Kosovo. What these countries have in common is that they are postcommunists. Not all of them are part of the European Union, and practically all the countries have experienced very heavy moments of revolution. In the Balkans their specific brand of language-based nationalism and the role of religion as a crucial cultural dimension have hindered the development of civil societies. The aim of the present research is a comparative historical investigation on accounting systems and standards of the postcommunist Balkan countries, in order to prove how the evolution of these systems is connected to changes in the socio-economic context and in the cultural tradition.

Suggested Citation

  • Stefania Vignini, 2023. "Accounting Systems of Postcommunist Balkan States: Towards Accounting Harmonization?," CSR, Sustainability, Ethics & Governance, in: Antonio Maria Baggio & Maria-Gabriella Baldarelli & Samuel O. Idowu (ed.), Populism and Accountability, chapter 0, pages 141-165, Springer.
    • Handle: RePEc:spr:csrchp:978-3-031-20032-8_7
    DOI: 10.1007/978-3-031-20032-8_7
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