Accounting in transition in the transitional economy

Derek Bailey

European Accounting Review, 1995, vol. 4, issue 4, 595-623

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.

Date: 1995
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DOI: 10.1080/09638189500000042

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