The Relationship between Economic Performance and Accounting System Reform in the CEE Region: The Cases of Poland and Romania
AbstractThe transition towards a free-market economy and democratic society in the Central and Eastern European (CEE) countries encompasses complex processes of socio-economic transformation from the centrally-planned economy and communist regime. The reforms of the accounting systems in the CEE countries can be envisaged as a multi-dimensional phenomenon, incorporating legal and educational changes at national, institutional, organisational levels. These reforms are shaped, in large, by the cultural specificity of every country and their professional and local traditions. In this paper we develop a framework for analysis of accounting systems reforms in the CEE countries. Applying this framework, we explore national accounting system reforms embedded in structural local conditions in two contrasting examples of the CEE region: Poland and Romania. What emerges from the study are insights indicating that accounting system reform represents an essential medium in reducing the resistance to transition change, in particular in the processes of familiarisation (socialisation) with capitalist principles and ways of thinking supportive of a market-driven economy.
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Bibliographic InfoPaper provided by Centre for Economic Reform and Transformation, Heriot Watt University in its series CERT Discussion Papers with number 0406.
Date of creation: 2004
Date of revision:
accounting system; socio-economic development; Poland; Romania;
Find related papers by JEL classification:
- M14 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
- P20 - Economic Systems - - Socialist Systems and Transition Economies - - - General
This paper has been announced in the following NEP Reports:
- NEP-ALL-2004-10-21 (All new papers)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Danuta Krzywda & Derek Bailey & Marek Schroeder, 1995. "A theory of European accounting development applied to accounting change in contemporary Poland," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 625-657.
- N. King & A. Beattie & A. -M. Cristescu & P. Weetman, 2001. "Developing accounting and audit in a transition economy: the Romanian experience," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 149-171.
- Derek Bailey, 1995. "Accounting in transition in the transitional economy," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 595-623.
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