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Accounting in transition in the transitional economy

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  • Derek Bailey

Abstract

The paper provides a theoretical construct as a frame of reference for understand-ing the possibilities for, and the nature of, accounting change in the former socialist countries of Central and Eastern Europe. Within its context some of the practical issues arising from the accounting reform measures are considered.

Suggested Citation

  • Derek Bailey, 1995. "Accounting in transition in the transitional economy," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 595-623.
  • Handle: RePEc:taf:euract:v:4:y:1995:i:4:p:595-623
    DOI: 10.1080/09638189500000042
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    References listed on IDEAS

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    1. George Garvy, 1977. "Introduction to "Money, Financial Flows, and Credit in the Soviet Union"," NBER Chapters,in: Money, Financial Flows, and Credit in the Soviet Union, pages 1-12 National Bureau of Economic Research, Inc.
    2. George Garvy, 1977. "Appendix to "Money, Financial Flows, and Credit in the Soviet Union"," NBER Chapters,in: Money, Financial Flows, and Credit in the Soviet Union, pages 190-218 National Bureau of Economic Research, Inc.
    3. George Garvy, 1977. "Money, Financial Flows, and Credit in the Soviet Union," NBER Books, National Bureau of Economic Research, Inc, number garv77-1, January.
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    Cited by:

    1. Du, Julan & Xu, Chenggang, 2009. "Which Firms went Public in China? A Study of Financial Market Regulation," World Development, Elsevier, vol. 37(4), pages 812-824, April.
    2. Danuta Krzywda & Derek Bailey & Marek Schroeder, 1998. "The development of the role of the statutory audit in the transitional Polish economy," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 407-440.
    3. Chiapello, Eve & Ding, Yuan, 2005. "Searching for the accounting features of capitalism: an illustration with the economic transition process in China," Les Cahiers de Recherche 817, HEC Paris.
    4. Tyrrall, David & Woodward, David & Rakhimbekova, Almagoul, 2007. "The relevance of International Financial Reporting Standards to a developing country: Evidence from Kazakhstan," The International Journal of Accounting, Elsevier, vol. 42(1), pages 82-110.
    5. Craner, John & Krzywda, Danuta & Novotny, Jiri & Schroeder, Marek, 2000. "The Determination of a Group for Accounting Purposes in the UK, Poland, and the Czech Republic in a Supranational Context," The International Journal of Accounting, Elsevier, vol. 35(3), pages 355-397, September.
    6. 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.
    7. Fang, Yiwei & Hasan, Iftekhar & Li, Lingxiang, 2014. "Banking reform, risk-taking, and earnings quality – Evidence from transition countries," BOFIT Discussion Papers 19/2014, Bank of Finland, Institute for Economies in Transition.
    8. Katarzyna Kosmala MacLullich, 2001. "Truth and Fairness in Accounting: A Case of Polish Transition Economy," CERT Discussion Papers 0102, Centre for Economic Reform and Transformation, Heriot Watt University.
    9. Riad Abdulraouf, 2006. "La comptabilité en Syrie," Post-Print halshs-00548042, HAL.
    10. Mennicken, Andrea, 2010. "From inspection to auditing: Audit and markets as linked ecologies," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 334-359, April.
    11. Victoria BOGDAN & Stefana Maria CRISTEA, 2010. "Consistencies and Inconsistencies in Financial Reporting. The Case Study of Central and Eastern Europe," Timisoara Journal of Economics, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 3(1(9)), pages 15-26.
    12. 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.
    13. S. David Young, 1999. "From plan to market: financial statements and economic transition in the East German enterprise," European Accounting Review, Taylor & Francis Journals, vol. 8(1), pages 157-189.
    14. Nhu Tuyên Lê & Marc De Bourmont & Olivier Vidal, 2011. "La perception des changements comptables par les acteurs : le cas du Viêt-Nam," Grenoble Ecole de Management (Post-Print) hal-00650545, HAL.
    15. Katarzyna Kosmala MacLullich & Calin Gurau, 2004. "The Relationship between Economic Performance and Accounting System Reform in the CEE Region: The Cases of Poland and Romania," CERT Discussion Papers 0406, Centre for Economic Reform and Transformation, Heriot Watt University.
    16. Sinikka Moilanen, 2008. "The role of accounting in the management control system: a case study of a family-led firm," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 5(3), pages 165-183, October.
    17. Katharina Pistor, "undated". "Addressing Deterrence and Regulatory Failure in Emerging Stock Markets," American Law & Economics Association Annual Meetings 1092, American Law & Economics Association.
    18. Mennicken, Andrea, 2010. "From inspection to auditing: audit and markets as linked ecologies," LSE Research Online Documents on Economics 27054, London School of Economics and Political Science, LSE Library.
    19. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Grenoble Ecole de Management (Post-Print) halshs-00460227, HAL.
    20. Edona Perjuci-Uka & Hysen Ismajli & Arber H. Hoti, 2012. "Opportunities and Challenges in the Implementation of Quality Assurance for Auditing in Kosovo," Acta Universitatis Danubius. OEconomica, Danubius University of Galati, issue 2(2), pages 106-118, April.

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