From plan to market: financial statements and economic transition in the East German enterprise

S. David Young

European Accounting Review, 1999, vol. 8, issue 1, 157-189

Abstract: This article examines the changing role of financial accounting in the former East Germany as that country underwent the transition from a centrally planned to a market-driven economy. The German government's insistence on a sales model of privatization in preference to some form of mass privatization, combined with legal requirements to make up equity shortfalls in eastern German enterprises, resulted in a highly centralized and interventionist approach to accounting change. The article reviews and analyses the historical, technical, economic and political aspects of this change process.

Date: 1999
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DOI: 10.1080/096381899336195

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