A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries

Ristea Mihai (), Daniela Calu (), Olimid Lavinia (), Guse Gina Raluca () and Guse Gina Raluca ()
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Ristea Mihai: Academy of Economic Studies Bucharest, Faculty of Accounting and Management Information Systems
Olimid Lavinia: Academy of Economic Studies Bucharest, Faculty of Accounting and Management Information Systems
Guse Gina Raluca: Academy of Economic Studies Bucharest, Faculty of Accounting and Management Information Systems
Guse Gina Raluca: Academy of Economic Studies Bucharest, Faculty of Accounting and Management Information Systems
Authors registered in the RePEc Author Service: Raluca Gina Guse

Annals of Faculty of Economics, 2008, vol. 3, issue 1, 1445-1450

Abstract: 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.

Keywords: Accounting Heredity; Accounting Change; Accounting Genes; Eastern European Countries; Accounting History (search for similar items in EconPapers)
JEL-codes: F20 M41 (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:3:y:2008:i:1:p:1445-1450

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