Accounting Reform in Transition and Developing Economies [Hardcover]

The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain; accounting education and development of the accounting profession in several transition economies; and corporate governance issues in the developing world.Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political, and sociological pr- lems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. Accounting Reform in Transition and Developing Economies is the fourth in a series to examine accounting and financial system reform in transition and devel- ing economies. The first volume used Russia as a case study. The second volume in the series examined some additional aspects of the reform in Russia and also looked at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia, Eastern Europe, and Central Asia. The third volume examined taxation and public finance in transition and developing economies.Country Studies.- Accounting Reforms in Bosnia and Herzegovina Since 1992.- Converting Enterprise Accounting Systems in Emerging Economies: A Case Study of Bosnia.- Banking Reform in China.- Accounting Reform in Croatia.- Accounting Reform in the Czech Republic.- Development of Accounting and Implementation of International Financial Reporting Standards in Estonia.- Accounting Reform in Lithuania.- Accounting Systems and Structures in Poland.- Accounting Reform and the Role of Cultural and Historical Paradigms in Transitional Economies of Eastern Europe: The Case of Russia.- Prospects of Transition olC