Accounting for Change: Accounting, Finance, and Changing Methods of Economic Regulation in Post-Socialist Eastern Europe

Elizabeth C. Dunn
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Elizabeth C. Dunn: University of Colorado

Chapter 3 in Critical Management Research in Eastern Europe, 2002, pp 38-64 from Palgrave Macmillan

Abstract: Abstract The collapse of state socialism and the promises of the postsocialist era have made ‘accountability’ an acutely felt issue in Eastern Europe, both in the broad senses of ‘good governance’ and ‘transparency,’ and in the narrower sense of visible, verifiable financial records. Under socialism, accounting (and, more broadly considered, finance) was a central method of economic and political regulation. As a key technology of the planned economy, socialist accounting promised that its new methods of tracking the movements and uses of property were the keys to both economic development and social equality. Of course, it was a spectacular failure: socialist accounts were notoriously unreliable (Verdery, 1996, pp. 20–1).

Keywords: Accounting System; Brand Equity; Enterprise Manager; Baby Food; Central Planner (search for similar items in EconPapers)
Date: 2002
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Persistent link: https://EconPapers.repec.org/RePEc:pal:stuchp:978-1-4039-1436-1_3

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DOI: 10.1057/9781403914361_3

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