Accounting Systems of Postcommunist Balkan States: Towards Accounting Harmonization?

Stefania Vignini ()
Additional contact information
Stefania Vignini: University of Bologna

Chapter Chapter 7 in Populism and Accountability, 2023, pp 141-165 from Springer

Abstract: Abstract This chapter is fundamentally designed to provide inputs toward investigation of accounting change, or non-change, within the countries which are generally accepted as constituting “the Balkan states.” These countries are Albania, Bulgaria, Romania, Croatia, Serbia, Bosnia and Herzegovina, Macedonia, Montenegro, and Kosovo. What these countries have in common is that they are postcommunists. Not all of them are part of the European Union, and practically all the countries have experienced very heavy moments of revolution. In the Balkans their specific brand of language-based nationalism and the role of religion as a crucial cultural dimension have hindered the development of civil societies. The aim of the present research is a comparative historical investigation on accounting systems and standards of the postcommunist Balkan countries, in order to prove how the evolution of these systems is connected to changes in the socio-economic context and in the cultural tradition.

Keywords: Accounting system; Postcommunist Balkan states; Albania; Bosnia-Erzegovina; Bulgaria; Croatia; Kosovo; Macedonia; Montenegro; Romania; Serbia; Harmonization; Accounting harmonization; Standards; Emerging economies; Populist movements; Socio-economic context; Political context; Cultural context; Populism; National populism; Social democracy; Deductive approach; Inductive approach; Politic regime; Colonial influence; Legal system; Taxation; Accountancy profession (search for similar items in EconPapers)
Date: 2023
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-031-20032-8_7

Ordering information: This item can be ordered from
http://www.springer.com/9783031200328

DOI: 10.1007/978-3-031-20032-8_7

Access Statistics for this chapter

More chapters in CSR, Sustainability, Ethics & Governance from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().