文章基本信息
- 标题：A COMPARTIVE STUDY ON ACCOUNTING HEREDITY: THE CASE OF EX SOVIET COUNTRIES VERSUS OTHER EASTERN EUROPEAN COUNTRIES
- 本地全文：下载
- 作者：Ristea Mihai ; Calu Daniela Artemisa ; Olimid Lavinia 等
- 期刊名称：Annals of the University of Oradea : Economic Science
- 印刷版ISSN：1222-569X
- 电子版ISSN：1582-5450
- 出版年度：2008
- 卷号：XVII
- 期号：03
- 页码：1445-1450
- 出版社：University of Oradea
- 摘要：
This paper aims at investigating the existence of accounting heredity in some of Eastern European countries. Accounting heredity assumes that at the time the economic paradigm changes, a new accounting system emerges, enclosing both genes from the existing accounting system, as well as genes from a new accounting system used as an inspiration.
Data was gathered by sending questionnaires to academics in the respective countries. Studied countries fell into two categories: Ex Soviet countries (Republic of Moldova & Ukrane), and other Est European countries (Romania, Republic of Macedonia and the Czech Republic). It analyses the survival of communist accounting practices in the post-1990 accounting systems and identifies other eternal influences that shaped these accounting systems.
- 关键词：
Accounting Heredity, Accounting Change, Accounting Genes, Eastern European Countries, Accounting History
