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Forging Success: Soviet Managers and Accounting Fraud, 1943 to 1962

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  • Harrison, Mark

    (University of Warwick)

Abstract

Attempting to satisfy their political masters in a target-driven culture, Soviet managers had to optimize on many margins simultaneously. One of these was the margin of truthfulness. False accounting for the value of production was apparently widespread in some branches of the economy and at some periods of time. A feature of accounting fraud was that cases commonly involved the aggravating element of conspiracy. The paper provides new evidence on the nature and extent of accounting fraud; the scale and optimal size of conspiratorial networks; the authorities’ willingness to penalize it and the political and social factors that secured leniency; and inefficiency in the socialist market where managers competed for political credit

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File URL: http://www2.warwick.ac.uk/fac/soc/economics/research/centres/cage/research/papers/34.2010_harrison.pdf
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Bibliographic Info

Paper provided by Competitive Advantage in the Global Economy (CAGE) in its series CAGE Online Working Paper Series with number 34.

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Date of creation: 2010
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Handle: RePEc:cge:warwcg:34

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Related research

Keywords: Accounting Fraud; Performance-Based Incentives; Political Markets; Soviet Economy;

References

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  1. Kim, Byung-Yeon, 2000. "Causes of repressed inflation in the Soviet consumer market: Retail price subsidies, the siphoning effect, and the budget deficit," BOFIT Discussion Papers 9/2000, Bank of Finland, Institute for Economies in Transition.
  2. Lance Lochner, 2004. "Education, Work, And Crime: A Human Capital Approach," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 45(3), pages 811-843, 08.
  3. Rajan, Raghuram G, 1994. "Why Bank Credit Policies Fluctuate: A Theory and Some Evidence," The Quarterly Journal of Economics, MIT Press, vol. 109(2), pages 399-441, May.
  4. Hyman P. Minsky, 1992. "The Financial Instability Hypothesis," Economics Working Paper Archive wp_74, Levy Economics Institute, The.
  5. Harrison, Mark, 2013. "Accounting for Secrets," The Warwick Economics Research Paper Series (TWERPS) 1015, University of Warwick, Department of Economics.
  6. Grogger, Jeffrey, 1991. "Certainty vs. Severity of Punishment," Economic Inquiry, Western Economic Association International, vol. 29(2), pages 297-309, April.
  7. Belova, Eugienia & Gregory, Paul, 2002. " Dictator, Loyal, and Opportunistic Agents: The Soviet Archives on Creating the Soviet Economic System," Public Choice, Springer, vol. 113(3-4), pages 265-86, December.
  8. Markevich, Andrei, 2007. "How Much Control is Enough? Monitoring and Enforcement under Stalin," The Warwick Economics Research Paper Series (TWERPS) 829, University of Warwick, Department of Economics.
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