Accounting Reform in Central and Eastern Europe

• Author : Anonim
• Publisher : Unknown
• Release : 01 July 1991

• Author : OECD Staff,Organisation de coopération et de développement économiques,Organisation for Economic Co-operation and Development (OECD) Staff,Centre for Co-operation with European Economies in Transition,Organisation for Economic Co-operation and Development
• Publisher : Organisation for Economic Co-operation andDevelopment
• Release : 01 July 1991

• Author : Robert W. McGee,Galina G. Preobragenskaya
• Publisher : Springer Science & Business Media
• Release : 14 March 2006

Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill

• Author : Catalin Albu,Razvan Mustapa
• Publisher : Emerald Group Publishing
• Release : 05 December 2013

This volume examines the accounting issues within Central and Eastern Europe, looking back to the fall of communism (1980s-90s) and its effect on the countries' accounting and business models.

• Author : George Guess
• Publisher : Central European University Press
• Release : 01 July 2022

The Former Soviet Union/Eastern European area is unique in that an entire region was hit by one external shock that profoundly affected state economies and political systems. After the collapse, municipal fiscal reform proceeded rapidly in the area. Systemic improvements in local taxation, budget formulation and implementation have taken place in the past decade at a rapid pace. Local governments in these regions have demonstrated important advances in program/performance budgeting and medium-term expenditure planning. Innovative reforms also are

• Author : M. Kelemen,M. Kostera
• Publisher : Springer
• Release : 23 October 2002

The process of transition in Eastern European countries is one in which ideas of the past and present, both local and Western, meet and conflict. Presenting a wealth of new ethnographic and interview-based research, Critical Management Research in Eastern Europe argues that the reform process in Central and Eastern Europe has been dominated by the traditional 'Western' view of management practice. However, this approach overlooks the fact that certain managerial and organizational practices developed in Central and Eastern Europe may

• Author : Vesna Vašiček,Gorana Roje
• Publisher : Palgrave Macmillan
• Release : 09 April 2019

This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector

• Author : Robert W. McGee
• Publisher : Springer Science & Business Media
• Release : 16 November 2008

The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain; accounting education and development of the accounting profession in several transition economies; and corporate governance issues in the developing world.

• Author : Jozef M. Van Brabant
• Publisher : Routledge
• Release : 21 August 2019

The unprecedented economic, political, and social changes that have followed the east European revolutions of late 1989 rank among the epochal events of the twentieth century. The end of the cold war has opened up far-reaching possibilities for international economic cooperation, which may be able to stimulate economic growth in the region and revive interactions with the global economy. This collection of essays comes to grips with the problems of repositioning the new Eastern economies in the global arena. The contributors

• Author : OECD
• Publisher : OECD Publishing
• Release : 26 November 2002

This book provides a comparative look at financial management systems from a family of systems point of view.

• Author : John R McIntyre,Ilan Alon
• Publisher : Routledge
• Release : 18 December 2014

Business education is a critical ingredient in establishing a viable middle class of managers in transitioning and developing economies. Compiled in association with the Center for International Business Education and Research, this comprehensive examination of business and management education, pedagogical models, and curricula innovations in institutions around the world is the first such work to emphasize emerging markets.

• Author : Frank H. Columbus
• Publisher : Nova Science Pub Incorporated
• Release : 01 July 1998

This is volume 2 in a two-volume set on political and economic developments in the region. Emphasis is on financial and economic developments, with chapters on unemployment and labor market policies in the economies in transition, the impact of political change on library services, the role of long term credit institutions in the economic development of the region, and financing of regional transport projects. Annotation copyrighted by Book News, Inc., Portland, OR

• Author : Yiwei Fang
• Publisher : Unknown
• Release : 01 July 2022

​The dynamic banking reforms of Central and Eastern Europe (CEE) following the collapse of the Soviet Union provide an ideal research setting for examining the causal effect of institutional development on financial reporting. Using five earnings quality measures, we consistently find that banking reform improves accounting quality and reduces earnings management incentives in the 16 transition countries considered. The results strongly hold in our within-country and difference-in-difference models, as well as in non-parametric analyses. We also find supporting evidence for the

• Author : Jacek Rostowski
• Publisher : Oxford University Press, USA
• Release : 01 July 1995

The contributors to this volume confront the main requirements placed on Central and East European financial systems during the transition to a market economy. Researchers have a unique opportunity to engage in comparative analysis, as different countries are approaching the building of their banking systems in very different ways. The 'first wave' of Central European reformers looked to the West for a model of how to transform their state-controlled banking systems so as to make them suitable for the needs

• Author : Frank Bönker
• Publisher : Edward Elgar Publishing
• Release : 01 January 2006

'Frank Bönker has done a masterful job. . . This is probably the best book available on this important subject. and its significance is not limited to studies of postcommunist societies. It has important theoretical implications for everyone interested in the Political Economy of Policy Reform perspective within the field of comparative political economy.' - John L. Campbell, Slavic Review