Accounting Reform in Transition and Developing Economies

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Robert W. McGee
Springer Science & Business Media, Nov 16, 2008 - Business & Economics - 522 pages
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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 pr- lems 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 that gap. Accounting Reform in Transition and Developing Economies is the fourth in a series to examine accounting and financial system reform in transition and devel- ing economies. The first volume used Russia as a case study. The second volume in the series examined some additional aspects of the reform in Russia and also looked at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia, Eastern Europe, and Central Asia. The third volume examined taxation and public finance in transition and developing economies.
 

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Accounting Reform in Transition And Developing Economies
Robert W. McGee - Business & Economics - 2009 - 521 pages
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 systems of transition economies. Accounting Reform in Transition and Developing Economies was written to help fill that gap. With papers from top scholars in their feilds this volume discusses cases of accounting reform throughout Europe and Asia. Accounting Reform in Transition and Developing Economies has a broad appeal bridging a number of different disciplines including accounting, finance, economics, and regional studies. 

Contents

I
3
II
33
III
44
IV
67
V
89
VI
101
VII
114
VIII
131
XX
307
XXI
316
XXII
337
XXIII
342
XXIV
355
XXV
369
XXVI
390
XXVII
403

IX
139
X
155
XI
166
XII
185
XIII
191
XIV
215
XV
237
XVI
256
XVII
273
XVIII
292
XIX
301
XXVIII
417
XXIX
429
XXX
439
XXXI
445
XXXII
458
XXXIII
467
XXXIV
489
XXXV
494
XXXVI
509
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About the author (2008)

Robert W. McGee is a professsor at the Florida International University, USA. He has doctorates in accounting, economics, law and philosophy. He is an attorney, certified public accountant, certified management accountant and economist and has worked on the USAID Accounting Reform projects in Russia, Armenia and Bosnia & Herzegovina and was a nonresident advisor for the USAID Accounting Reform projects in Georgia and Kazakhstan. He has also taught in China. He has published more than 40 books and more than 300 scholarly articles in the fields of accounting, taxation, economics, law and philosophy. He is co-author of Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia, which is forthcoming from Springer Science.