IDEAS home Printed from https://ideas.repec.org/a/ora/journl/v3y2008i1p1445-1450.html
   My bibliography  Save this article

A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries

Author

Listed:
  • Ristea Mihai

    () (Academy of Economic Studies Bucharest, Faculty of Accounting and Management Information Systems)

  • Artemisa Calu Daniela

    () (Academy of Economic Studies Bucharest, Faculty of Accounting and Management Information Systems)

  • Olimid Lavinia

    () (Academy of Economic Studies Bucharest, Faculty of Accounting and Management Information Systems)

  • Guse Gina Raluca

    () (Academy of Economic Studies Bucharest, Faculty of Accounting and Management Information Systems)

  • Guse Gina Raluca

    () (Academy of Economic Studies Bucharest, Faculty of Accounting and Management Information Systems)

Abstract

This paper aims at investigating the existence of accounting heredity in some of Eastern European countries. Accounting heredity assumes that at the time the economic paradigm changes, a new accounting system emerges, enclosing both genes from the existing accounting system, as well as genes from a new accounting system used as an inspiration. Data was gathered by sending questionnaires to academics in the respective countries. Studied countries fell into two categories: Ex Soviet countries (Republic of Moldova & Ukrane), and other Est European countries (Romania, Republic of Macedonia and the Czech Republic). It analyses the survival of communist accounting practices in the post-1990 accounting systems and identifies other eternal influences that shaped these accounting systems.

Suggested Citation

  • Ristea Mihai & Artemisa Calu Daniela & Olimid Lavinia & Guse Gina Raluca & Guse Gina Raluca, 2008. "A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 3(1), pages 1445-1450, May.
  • Handle: RePEc:ora:journl:v:3:y:2008:i:1:p:1445-1450
    as

    Download full text from publisher

    File URL: http://steconomice.uoradea.ro/anale/volume/2008/v3-finances-banks-accountancy/263.pdf
    Download Restriction: no

    References listed on IDEAS

    as
    1. J. Richard, 1995. "The evolution of the Romanian and Russian accounting charts after the collapse of the communist system," European Accounting Review, Taylor & Francis Journals, vol. 4(2), pages 305-322.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Accounting Heredity; Accounting Change; Accounting Genes; Eastern European Countries; Accounting History;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • F20 - International Economics - - International Factor Movements and International Business - - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ora:journl:v:3:y:2008:i:1:p:1445-1450. 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: (Catalin ZMOLE). General contact details of provider: http://edirc.repec.org/data/feoraro.html .

    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 CitEc recognized a reference but did not link an item in RePEc 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.