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Change and choice in Hungarian accounting practice

Author

Listed:
  • K. Illes
  • P. Weetman
  • A. H. Clarkson
  • M. Fraser

Abstract

This paper presents an exploration of change and choice in Hungarian accounting practice following implementation of the Accounting Law of 1991. A question-naire has been used, supported by interviews, to identify patterns of, and reasons for, change and choice. 'Analysis of the data leads to proposals for a focus to further research in this area. The paper first outlines the background to the 1991 Accounting Law and the changes it introduced. The data and questionnaire method are then explained. Information collected from the questionnaires allows subdivision of respondents into two groups such that one group (the observers) is used as a source of opinion on patterns of, and reasons for, change which may be tested by the practices applied by the other group (the financial managers). This method of analysis is applied to eight significant areas of accounting policy, from which conclusions are drawn regarding the factors which appear to have influenced change and choice in Hungarian accounting practice.

Suggested Citation

  • K. Illes & P. Weetman & A. H. Clarkson & M. Fraser, 1996. "Change and choice in Hungarian accounting practice," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 523-543.
    • Handle: RePEc:taf:euract:v:5:y:1996:i:3:p:523-543
    DOI: 10.1080/09638189600000033
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    Cited by:

    1. 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.
    2. Judy Day & Peter Taylor, 2004. "Institutional Change and Debt-based Corporate Governance: A Comparative Analysis of Four Transition Economies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 8(1), pages 73-115, March.
    3. 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.
    4. 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.

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