Accounting in transition in the transitional economy

1995-01-01articleEuropean Accounting Review108 citationsclosed

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Accounting Theory and Financial Reporting Accounting and Financial Management Post-Communist Economic and Political Transition

Abstract

The paper provides a theoretical construct as a frame of reference for understand-ing the possibilities for, and the nature of, accounting change in the former socialist countries of Central and Eastern Europe. Within its context some of the practical issues arising from the accounting reform measures are considered.

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