Accounting in transition : the implications of political and economic reform in Central Europe
著者
書誌事項
Accounting in transition : the implications of political and economic reform in Central Europe
Routledge, 1996
- : hb
大学図書館所蔵 全27件
注記
Includes bibliographical references and index
内容説明・目次
内容説明
The contributors to this book demonstrate how the political and economic transformation of the countries of central Europe has had a profound effect on accounting regulation and accounting practices in the region as a whole. The various chapters deal with the potential for accounting reform in the socialist countries of central Europe, the re-introduction of corporate accountability to external parties, the re-establishment of national accounting systems in re-emergent countries, the effects of new company law on financial reporting practices, privatization and accounting, economic transformation and accounting and, finally, recent experiences with the import and adaption of international accounting rules. The contributors are from Poland, the Czech Republic, Hungary, Lithuania and Slovenia, and co-authored throughout by academic specialists in international accounting from the UK and France.
目次
- Introduction, Neil Garrod and Stuart McLeay
- Accounting in socialist countries: the potential for reform, Alicja Jaruga
- A systems persepctive on accounting regulation in Central Europe, Renata Sochaka and Jean-Louis Malo
- The reconstruction of national accounting rules in Lithuania, Jonas Mackevicus and Derek Bailey
- The effect of new company regulations on financial reporting practices - the case of Poland
- the emerging institutional framework of accounting in the Czech Republic, Ivan Zelenka, Marcela Zarova, William Seal and Pat Sucher
- Privatization and accounting - the Slovak experience
- Accounting and economic transformation in Hungary, Maria Borda and Stuart McLeay
- The adpation of international accounting rules - lessons from Slovenia, Ivan Turk and Neil Garrod.
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