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The Relationship between Economic Performance and Accounting System Reform in the CEE Region: The Cases of Poland and Romania

  • Katarzyna Kosmala MacLullich
  • Calin Gurau
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    The transition towards a free-market economy and democratic society in the Central and Eastern European (CEE) countries encompasses complex processes of socio-economic transformation from the centrally-planned economy and communist regime. The reforms of the accounting systems in the CEE countries can be envisaged as a multi-dimensional phenomenon, incorporating legal and educational changes at national, institutional, organisational levels. These reforms are shaped, in large, by the cultural specificity of every country and their professional and local traditions. In this paper we develop a framework for analysis of accounting systems reforms in the CEE countries. Applying this framework, we explore national accounting system reforms embedded in structural local conditions in two contrasting examples of the CEE region: Poland and Romania. What emerges from the study are insights indicating that accounting system reform represents an essential medium in reducing the resistance to transition change, in particular in the processes of familiarisation (socialisation) with capitalist principles and ways of thinking supportive of a market-driven economy.

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    File URL: http://www.sml.hw.ac.uk/downloads/cert/wpa/2004/dp0406.pdf
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    Paper provided by Centre for Economic Reform and Transformation, Heriot Watt University in its series CERT Discussion Papers with number 0406.

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    Date of creation: 2004
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    Handle: RePEc:hwe:certdp:0406
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    1. Derek Bailey, 1995. "Accounting in transition in the transitional economy," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 595-623.
    2. 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.
    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.
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