International Accounting Certification in the CIS, Eastern and Central Europe

Robert McGee and Galina G. Preobragenskaya
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Galina G. Preobragenskaya: KIMEP

Chapter 25 in Accounting Reform in Transition and Developing Economies, 2008, pp 369-389 from Springer

Abstract: Although most countries have their own national accounting and auditing certifications, there are a number of internationally recognized accounting certifications. These certifications are especially valuable in transition and developing economies, where the quality of the national certification is low. The most popular international certification is offered by the Association of Chartered Certified Accountants (ACCA). Until a few years ago, this certification was the only truly international certification. However, in recent years a few other certifications have started to become internationally recognized. This paper discusses the reasons for the popularity of international certifications, the reasons why resistance to them has been encountered, and reports on the status of the various internationally recognized accounting certifications in the former Soviet Union (CIS), Eastern, and Central Europe. The vast majority of countries have some kind of accounting certification. Some countries offer several different certifications. Some countries in the former Soviet bloc offer separate certification for accountants and auditors. Some countries offer several levels of certification (McGee, 1999a).

Keywords: Pass Rate; International Financial Reporting Standard; Financial Account; Russian Language; Soviet Republic (search for similar items in EconPapers)
Date: 2008
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DOI: 10.1007/978-0-387-25708-2_25

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