The Relationship between Economic Performance and Accounting System Reform in the CEE Region: The Cases of Poland and Romania
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.
|Date of creation:||2004|
|Date of revision:|
|Contact details of provider:|| Postal: Edinburgh EH14 4AS|
Phone: +44(0)131 451 3497
Fax: +44(0)131 451 3497
Web page: http://www.sml.hw.ac.uk/research/cert.htm
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- 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.
- 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.
- Derek Bailey, 1995. "Accounting in transition in the transitional economy," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 595-623.
When requesting a correction, please mention this item's handle: RePEc:hwe:certdp:0406. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Colin Miller)
If references are entirely missing, you can add them using this form.