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A theory of European accounting development applied to accounting change in contemporary Poland

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  • Danuta Krzywda
  • Derek Bailey
  • Marek Schroeder

Abstract

The paper presents a theory for understanding the diversity of European accounting in market economies by reference to socio-economic factors within an historical context. The theory is developed with reference to two ideal types, based upon the experiences of Britain and Germany. The theory is then used to illuminate the process of accounting transformation in the transitional Polish economy. As a result of the application of the theory in this national context, the paper concludes that accounting policy makers in Central and Eastern Europe will be constrained in their choices of appropriate accounting principles, policies and institutions from the diversity of models available in the market economies of Western Europe. The inference from this conclusion is that the frequently expressed fears concerning the adoption of inappropriate accounting models by emerging market economies may have been exaggerated.

Suggested Citation

  • 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.
    • Handle: RePEc:taf:euract:v:4:y:1995:i:4:p:625-657
    DOI: 10.1080/09638189500000043
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    References listed on IDEAS

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    1. List, Friedrich, 1885. "The National System of Political Economy," History of Economic Thought Books, McMaster University Archive for the History of Economic Thought, number list1885.
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    Cited by:

    1. 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.
    2. Irena Solodchenko & Pat Sucher, 2005. "Accounting in Ukraine since independence: Real politik, problems and prospects," European Accounting Review, Taylor & Francis Journals, vol. 14(3), pages 603-633.
    3. Judy Day & Peter Taylor, 2010. "Trajectories of accounting and auditing development in EU enlargement: comparative analysis of ten new member states," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 313-350, November.
    4. Nhu Tuyên Le & Marc de Bourmont & Olivier Vidal, 2011. "La perception des changements comptables par les acteurs : le cas du Viêt-Nam," Post-Print hal-02104096, HAL.
    5. 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.
    6. Ezzamel, Mahmoud & Xiao, Jason Zezhong, 2015. "The development of accounting regulations for foreign invested firms in China: The role of Chinese characteristics," Accounting, Organizations and Society, Elsevier, vol. 44(C), pages 60-84.
    7. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Grenoble Ecole de Management (Post-Print) halshs-00460227, HAL.
    8. Nhu Tuyên Le & 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-02104096, HAL.
    9. 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.
    10. 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.
    11. Nhu Tuyên Le, 2009. "Liens Entre Comptabilite Et Systeme Economique : La Transition Vietnamienne," Post-Print halshs-00460227, HAL.
    12. Nhu Tuyên Lê & Marc de Bourmont & Olivier Vidal, 2011. "La perception des changements comptables par les acteurs : le cas du Viêt-Nam," Post-Print hal-00650545, HAL.
    13. 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.

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