From plan to market: financial statements and economic transition in the East German enterprise
This article examines the changing role of financial accounting in the former East Germany as that country underwent the transition from a centrally planned to a market-driven economy. The German government's insistence on a sales model of privatization in preference to some form of mass privatization, combined with legal requirements to make up equity shortfalls in eastern German enterprises, resulted in a highly centralized and interventionist approach to accounting change. The article reviews and analyses the historical, technical, economic and political aspects of this change process.
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Volume (Year): 8 (1999)
Issue (Month): 1 ()
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References listed on IDEAS
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- George A. Akerlof & Andrew K. Rose & Janet L. Yellen & Helga Hessenius, 1991. "East Germany in from the Cold: The Economic Aftermath of Currency Union," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 22(1), pages 1-106.
- Carlin, Wendy & Mayer, Colin, 1992. "Restructuring Enterprises in Eastern Europe," CEPR Discussion Papers 700, C.E.P.R. Discussion Papers.
- Derek Bailey, 1995. "Accounting in transition in the transitional economy," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 595-623.
- Bailey, Derek, 1990. "Accounting in the shadow of stalinism," Accounting, Organizations and Society, Elsevier, vol. 15(6), pages 513-525.
- Boycko, Maxim & Shleifer, Andrei & Vishny, Robert W., 1994.
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Elsevier, vol. 35(2), pages 249-266, April.
- Maxim Boycko & Andrei Shlelfer & Robert Vishny, 1993. "Voucher Privatization," University of Chicago - George G. Stigler Center for Study of Economy and State 85, Chicago - Center for Study of Economy and State.
- Kornai, Janos, 1992. "The Socialist System: The Political Economy of Communism," OUP Catalogue, Oxford University Press, number 9780198287766, April.
- repec:hrv:faseco:30704159 is not listed on IDEAS
- Gerlinde Sinn & Hans-Werner Sinn, 1994. "Jumpstart: The Economic Unification of Germany," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262691728, July. Full references (including those not matched with items on IDEAS)
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