Accounting Certification in Central Asia

Robert McGee

Chapter 27 in Accounting Reform in Transition and Developing Economies, 2008, pp 403-416 from Springer

Abstract: After the collapse of the Soviet Union, the 15 former Soviet republics all started converting their inherited Soviet bookkeeping system to a market-oriented accounting system. They encountered several problems along the way. No one knew what a market-oriented accounting system was all about. There were no books either in Russian or in any of the national languages on what might be termed western accounting, which made it difficult to learn the new system. Terminology was often a problem. As books began to be translated into Russian it became apparent that there were terminology problems. Russian words simply did not exist for many English terms. Perhaps the most interesting word that does not exist in the Russian language is accountant. They use the German word for bookkeeper. The Soviet mentality also considered accounting to be no more than bookkeeping.

Keywords: Pass Rate; International Financial Reporting Standard; Female Participation; Russian Language; Soviet Republic (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-0-387-25708-2_27

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DOI: 10.1007/978-0-387-25708-2_27

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