Accounting Reform and the Role of Cultural and Historical Paradigms in Transitional Economies of Eastern Europe: The Case of Russia

Arsen M. Djatej, Robert H. S. Sarikas and David L. Senteney
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Arsen M. Djatej: Eastern Washington University
Robert H. S. Sarikas: Ohio University
David L. Senteney: Ohio University

Chapter 9 in Accounting Reform in Transition and Developing Economies, 2008, pp 139-153 from Springer

Abstract: Accounting is the communication of financial or other management information for the purpose of decision-making by investors, creditors, or managers. Accounting information is created in a cultural context and is transmitted to the receiver and processed in a manner according to certain cultural norms which have been influenced by history and other social realities. This paper will examine certain prior work that combines culture, history, and accounting. The primary contribution will be a discussion of how Hofestede&s theory can provide insight into Russian culture and the relationship between accounting, culture, and history in Russia.

Keywords: Prior Work; Economic System; Cultural Context; Management Information; Cultural Norm (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_9

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DOI: 10.1007/978-0-387-25708-2_9

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