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The evolution of the Romanian and Russian accounting charts after the collapse of the communist system

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  • J. Richard

Abstract

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Suggested Citation

  • 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.
  • Handle: RePEc:taf:euract:v:4:y:1995:i:2:p:305-322
    DOI: 10.1080/09638189500000018
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    Cited by:

    1. Adela Deaconu & Dan Dacian Cuzdriorean, 2016. "Accounting and the state in post-communist Romania," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 5(1), pages 59-93.
    2. Albu, Nadia & Albu, Cătălin Nicolae & Cho, Charles H. & Pesci, Caterina, 2023. "Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    3. 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.
    4. Riad Abdulraouf, 2006. "La comptabilité en Syrie," Post-Print halshs-00548042, HAL.
    5. R. H. Parker, 2001. "European languages of account," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 133-147.
    6. 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.
    7. Kim, Oksana, 2016. "The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation," The International Journal of Accounting, Elsevier, vol. 51(3), pages 345-362.
    8. Malcolm Anderson, 1998. "Accounting History Publications, 1995/6," Accounting History Review, Taylor & Francis Journals, vol. 8(1), pages 105-124.

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