Forging success: Soviet managers and accounting fraud, 1943-1962
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.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
References listed on IDEAS
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.:
- Grogger, Jeffrey, 1991. "Certainty vs. Severity of Punishment," Economic Inquiry, Western Economic Association International, vol. 29(2), pages 297-309, April.
- Robert Porter, 2005. "Detecting Collusion," Review of Industrial Organization, Springer;The Industrial Organization Society, vol. 26(2), pages 147-167, December.
- Hyman P. Minsky, 1992. "The Financial Instability Hypothesis," Economics Working Paper Archive wp_74, Levy Economics Institute.
- Nina Mazar & Dan Ariely, 2006. "Dishonesty in everyday life and its policy implications," Working Papers 06-3, Federal Reserve Bank of Boston.
- Edward L. Glaeser & Bruce Sacerdote & Jose A. Scheinkman, 1995.
"Crime and Social Interactions,"
NBER Working Papers
5026, National Bureau of Economic Research, Inc.
- Edward E. Glaeser & Bruce Sacerdote & Jose A. Scheinkman, 1995. "Crime and Social Interactions," Harvard Institute of Economic Research Working Papers 1738, Harvard - Institute of Economic Research.
- Gregory Grossman, 1960. "Introduction to "Soviet Statistics of Physical Output of Industrial Commodities: Their Compilation and Quality"," NBER Chapters, in: Soviet Statistics of Physical Output of Industrial Commodities: Their Compilation and Quality, pages 1-10 National Bureau of Economic Research, Inc.
- Gregory,Paul R., 1990. "Restructuring the Soviet Economic Bureaucracy," Cambridge Books, Cambridge University Press, number 9780521363860, December.
- M. Weitzman, 1979.
"The 'Ratchet Principle' and Performance Incentives,"
239, Massachusetts Institute of Technology (MIT), Department of Economics.
- Martin L. Weitzman, 1980. "The "Ratchet Principle" and Performance Incentives," Bell Journal of Economics, The RAND Corporation, vol. 11(1), pages 302-308, Spring.
- 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.
- Lance Lochner, 2004. "Education, Work, and Crime: A Human Capital Approach," NBER Working Papers 10478, National Bureau of Economic Research, Inc.
- Janet L. Yellen, 2009.
"A Minsky meltdown: lessons for central bankers,"
FRBSF Economic Letter,
Federal Reserve Bank of San Francisco, issue may1.
- 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.
- Andrei Markevich, 2007. "How Much Control is Enough? Monitoring and Enforcement under Stalin," Working Papers w0110, Center for Economic and Financial Research (CEFIR).
- Schulze, Günther G. & Frank, Björn, 2000.
"Deterrence versus intrinsic motivation: Experimental evidence on the determinants of corruptility,"
Discussion Papers, Series I
303, University of Konstanz, Department of Economics.
- Günther G. Schulze & Björn Frank, 2003. "Deterrence versus intrinsic motivation: Experimental evidence on the determinants of corruptibility," Economics of Governance, Springer, vol. 4(2), pages 143-160, 08.
- Bjorn Frank & Guenther G. Schulze, 2000. "Deterrence versus Intrinsic Motivation: Experimental Evidence on the Determinants of Corruptibility," Econometric Society World Congress 2000 Contributed Papers 0950, Econometric Society.
- Raghuram G. Rajan, 1994. "Why Bank Credit Policies Fluctuate: A Theory and Some Evidence," The Quarterly Journal of Economics, Oxford University Press, vol. 109(2), pages 399-441.
- Abhijit V. Banerjee, 1992. "A Simple Model of Herd Behavior," The Quarterly Journal of Economics, Oxford University Press, vol. 107(3), pages 797-817.
- Gary S. Becker, 1968.
"Crime and Punishment: An Economic Approach,"
Journal of Political Economy,
University of Chicago Press, vol. 76, pages 169.
- 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.
- Gregory Grossman, 1960. "Soviet Statistics of Physical Output of Industrial Commodities: Their Compilation and Quality," NBER Books, National Bureau of Economic Research, Inc, number gros60-1, 08.
When requesting a correction, please mention this item's handle: RePEc:eee:jcecon:v:39:y:2011:i:1:p:43-64. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Shamier, Wendy)
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.