Accounting Reform in Transition and Developing Economies

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Publisher : Springer Science & Business Media
ISBN 13 : 038725708X
Total Pages : 506 pages
Book Rating : 4.3/5 (872 download)

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Book Synopsis Accounting Reform in Transition and Developing Economies by : Robert W. McGee

Download or read book Accounting Reform in Transition and Developing Economies written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2008-11-16 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia

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Publisher : Springer Science & Business Media
ISBN 13 : 0387238875
Total Pages : 182 pages
Book Rating : 4.3/5 (872 download)

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Book Synopsis Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia by : Robert W. McGee

Download or read book Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2006-06-18 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 problems 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. Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia was written to help fill that gap.

Corporate Governance in Developing Economies

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Publisher : Springer Science & Business Media
ISBN 13 : 0387848339
Total Pages : 298 pages
Book Rating : 4.3/5 (878 download)

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Book Synopsis Corporate Governance in Developing Economies by : Robert W. McGee

Download or read book Corporate Governance in Developing Economies written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2008-10-15 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 ? nancial system of a transition economy. This book was written to help ? ll that gap. This book is the sixth in a series to examine accounting and ? nancial system reform in transition and developing economies. The ? rst book (Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia) used Russia as a case study. The second volume in the series (Accounting and Financial System Reform in Eastern Europe and Asia) examined some additional aspects of the reform in Russia and also looked at the accounting and ? nancial system reform efforts that are being made in Ukraine, Bosnia and Herzegovina, Armenia, Eastern Europe, and Central Asia. The third volume (Taxation and Public Finance in Tran- tion and Developing Economies) examined taxation and public ? nance in transition and developing economies. The fourth volume (Accounting Reform in Transition and Developing Economies) examines accounting reform in transition and devel- ing economies.

Accounting and Financial System Reform in Eastern Europe and Asia

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Publisher : Springer Science & Business Media
ISBN 13 : 0387257101
Total Pages : 349 pages
Book Rating : 4.3/5 (872 download)

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Book Synopsis Accounting and Financial System Reform in Eastern Europe and Asia by : Robert W. McGee

Download or read book Accounting and Financial System Reform in Eastern Europe and Asia written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2006-03-14 with total page 349 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 problems 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. This book is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics.

Corporate Governance in Transition Economies

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Publisher : Springer Science & Business Media
ISBN 13 : 0387848312
Total Pages : 418 pages
Book Rating : 4.3/5 (878 download)

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Book Synopsis Corporate Governance in Transition Economies by : Robert W. McGee

Download or read book Corporate Governance in Transition Economies written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2008-11-16 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Corporate Governance in Transition Economies" will appeal to a wide segment of the academic market including accounting and finance professors and students because the main theme of the book deals with accounting and financial system reform. Economists in the subfields of transition economics and development economics for it addresses current issues in their field. It will also appeal to scholars in the field of Russian and East European Studies because the book discusses topics involving Russia, Ukraine and other East European countries. Policy analysts who deal with accounting, finance, transition economics or Russia or Eastern Europe will also find this book to be a valuable reference and source of current information.

Taxation and Public Finance in Transition and Developing Economies

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Publisher : Springer Science & Business Media
ISBN 13 : 9780387257112
Total Pages : 670 pages
Book Rating : 4.2/5 (571 download)

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Book Synopsis Taxation and Public Finance in Transition and Developing Economies by : Robert W. McGee

Download or read book Taxation and Public Finance in Transition and Developing Economies written by Robert W. McGee and published by Springer Science & Business Media. This book was released on 2008-08-25 with total page 670 pages. Available in PDF, EPUB and Kindle. Book excerpt: Topics in this comprehensive survey include bureaucracy, corruption and tax compliance; public finance in developing economies; taxation in several former Soviet republics, Eastern Europe and China; taxation in the enlarged European Union; tax harmonization vs. tax competition; and the philosophy of taxation and public finance. The editor has assembled a stellar group of authorities to write about their areas of expertise.

Performance Budgeting

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Publisher : International Monetary Fund
ISBN 13 : 1451845200
Total Pages : 30 pages
Book Rating : 4.4/5 (518 download)

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Book Synopsis Performance Budgeting by : Mr.Jack Diamond

Download or read book Performance Budgeting written by Mr.Jack Diamond and published by International Monetary Fund. This book was released on 2003-02-01 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper reviews the role of accounting in budget system reform from the perspective of emerging economies who wish to adopt the OECD's performance budgeting reforms. While many OECD countries, pursuing the reforms associated with the New Public Management, have moved their accounting systems from a cash to an accrual basis, this paper argues that given the costs involved, such a move is perhaps only worthwhile in the context of adopting much wider public sector management reforms. Moreover, while recognizing that accrual accounting does support public expenditure management best practices, it is also argued that many of the objectives of performance-oriented budgeting can be attained by less than full accrual accounting, and that unless certain preconditions are met it is safer for countries to remain with, and improve, their cash-based accounting systems. For those countries with sound enough cash-based systems the paper describes a possible phased approach to the introduction of accruals, as well as the parallel stages of adopting the new international GFSM 2001 reporting requirements.

Accounting in Transition

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Author :
Publisher : Burns & Oates
ISBN 13 :
Total Pages : 200 pages
Book Rating : 4.X/5 (2 download)

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Book Synopsis Accounting in Transition by : Neil Garrod

Download or read book Accounting in Transition written by Neil Garrod and published by Burns & Oates. This book was released on 1996 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting in Transition will prove useful to all readers interested in international accounting. Also those who wish to learn more about the nature of the changes which have occurred in Europe and the consequent problems which have arisen.

Business and Management Education in Transitioning and Developing Countries: A Handbook

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Author :
Publisher : Routledge
ISBN 13 : 1317475550
Total Pages : 464 pages
Book Rating : 4.3/5 (174 download)

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Book Synopsis Business and Management Education in Transitioning and Developing Countries: A Handbook by : John R McIntyre

Download or read book Business and Management Education in Transitioning and Developing Countries: A Handbook written by John R McIntyre and published by Routledge. This book was released on 2014-12-18 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business education is a critical ingredient in establishing a viable middle class of managers in transitioning and developing economies. Compiled in association with the Center for International Business Education and Research, this comprehensive examination of business and management education, pedagogical models, and curricula innovations in institutions around the world is the first such work to emphasize emerging markets.

Development and Financial Reform in Emerging Economies

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Publisher : Routledge
ISBN 13 : 1317318366
Total Pages : 287 pages
Book Rating : 4.3/5 (173 download)

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Book Synopsis Development and Financial Reform in Emerging Economies by : Kobil Ruziev

Download or read book Development and Financial Reform in Emerging Economies written by Kobil Ruziev and published by Routledge. This book was released on 2015-10-06 with total page 287 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern development strategy relies heavily on uncompromising orthodox economic theory and a dogmatic faith in market efficiency. In contrast, the essays in this volume aim to emphasize the importance of historic experiences to evolve a more realistic and dynamic view of how such development could be formalized.

Accounting in China in Transition: 1949-2000

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Publisher : World Scientific
ISBN 13 : 9814489557
Total Pages : 136 pages
Book Rating : 4.8/5 (144 download)

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Book Synopsis Accounting in China in Transition: 1949-2000 by : Allen Huang

Download or read book Accounting in China in Transition: 1949-2000 written by Allen Huang and published by World Scientific. This book was released on 2001-12-19 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: The history of the People's Republic of China can be classified into two distinctive periods: Mao's China (1949–1978) and Deng's China (from 1979 to the present). Each period contains a number of sub-periods or phases, and each phase is characterised by one or more major political or economic events. This book gives an outline of the major events and the associated accounting changes over time. During the period of Mao's rule, China experienced two violent political mass movements, which inflicted great suffering on the nation. There were few accounting developments in this period. In contrast, Deng's China set itself the ambitious task of transforming the centrally planned and centrally controlled economy into a market economy “with Chinese characteristics”. There has been an accompanying development in Chinese accounting, in which its key role of serving the Government's planning and control needs is transformed into serving the information needs of decision-makers in the market-place. The economic reform in Deng's China has made considerable progress, which is particularly evident in the urban and coastal regions. The transition from a planned economy to a market economy is incomplete and certain vexatious problems have yet to be resolved. The resolution of the state owned enterprise reform issues will set a precedent for the further reform of Chinese accounting. Contents:Brief History of Accounting in China up to 1949Accounting in Mao's China:Establishment Phase: 1949–1957Great Leap Forward: 1958–1962Recovery Phase: 1963–1965Cultural Revolution: 1966–1978Accounting in Deng's China:Political Scene in Deng's ChinaInitial Economic Reform: 1978–1984Planned Commodity Economy: 1984–1991Socialist Market Economy Since 1992Towards a Successful Outcome for SOE Reform Readership: Undergraduate and graduate students, academics, businessmen and readers with an interest in Asian economic and financial affairs. Keywords:Modern Accounting History;Accounting in Mao's China;Accounting in Deng's China;Chinese Economic and Accounting Reform;SOE Reform;Contemporary Chinese Accounting;Accounting in Communist ChinaReviews:“This book is a usefully brief review of the development of the Chinese economy under communist rule and how that economic development was both served by and influenced the accounting systems employed over these years … The authors provide a very good overview of the evolution of enterprise accounting, the training of the personnel involved, the development of the institutions required to modernize Chinese industry and accommodating the joint ventures that were negotiated.”Journal of Asian Business “… the subject matter of some of the chapters necessitates the inclusion of a considerable amount of detail and critical analysis. The authors succeed in maintaining a readable prose style throughout most of the book.”The China Journal

Accounting and Accountability in Emerging and Transition Economies

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Author :
Publisher : JAI Press Incorporated
ISBN 13 : 9780762310760
Total Pages : 608 pages
Book Rating : 4.3/5 (17 download)

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Book Synopsis Accounting and Accountability in Emerging and Transition Economies by : Trevor M. Hopper

Download or read book Accounting and Accountability in Emerging and Transition Economies written by Trevor M. Hopper and published by JAI Press Incorporated. This book was released on 2003-12-15 with total page 608 pages. Available in PDF, EPUB and Kindle. Book excerpt: The supplement presents an intriguing combination of 21 chapters, separated for presentation purposes into seven themes, dealing respectively with (1) the role of external agencies in the structural adjustment of emerging and transition economies (3 chapters); (2) the nexus among financial accounting standards, auditing and the reporting of intellectual capital (3 chapters); (3) the interface between corporate governance and financial management (5 chapters); (4) the transformation of public sector accounting and management (3 chapters); (5) the conjunction between liberalization policies and privatisation of state-owned enterprises (3 chapters); (6) the influence of culture and historical antecedents on accounting and accountability (2 chapters); and (7) the role of accounting education and profession in transition economies (2 chapters).

Accounting Reform in Central and Eastern Europe

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Publisher : Organisation for Economic Co-operation andDevelopment
ISBN 13 :
Total Pages : 168 pages
Book Rating : 4.F/5 ( download)

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Book Synopsis Accounting Reform in Central and Eastern Europe by : Centre for Co-operation with European Economies in Transition

Download or read book Accounting Reform in Central and Eastern Europe written by Centre for Co-operation with European Economies in Transition and published by Organisation for Economic Co-operation andDevelopment. This book was released on 1991 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Populism and Accountability

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Publisher : Springer Nature
ISBN 13 : 3031200322
Total Pages : 333 pages
Book Rating : 4.0/5 (312 download)

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Book Synopsis Populism and Accountability by : Antonio Maria Baggio

Download or read book Populism and Accountability written by Antonio Maria Baggio and published by Springer Nature. This book was released on 2023-01-28 with total page 333 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book takes into consideration the development of different forms of populism in various countries with democratic political systems over the past two decades. Despite the diversity existing between current populisms, common elements have emerged: the tendency to diminish the role of political representation, the centrality of the "charismatic leader," the nationalistic idealization of "people" that undermine international agreements. How do these phenomena affect the instruments, rules, and culture of democracy? Why does populism receive strong acclaim? How can leaders respond to the real needs that can be at the basis of populisms without abandoning democratic principles? Using an interdisciplinary approach which emphasizes accountability and responsibility, this book addresses these and other issues facing current and future corporate leaders. The chapters offer suggestions on how to choose between major worthy causes, how to effectively measure the outcomes of social responsible action, and how to navigate the challenges of accountability. Providing practical tools to combat the root of populism in business and community, this book is intended for practitioners, researchers, and students of business and management, politics, and other related disciplines such as public administration, social science, and the humanities.

Social Accounting for Industrial and Transition Economies

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Publisher : Routledge
ISBN 13 : 1351724290
Total Pages : 213 pages
Book Rating : 4.3/5 (517 download)

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Book Synopsis Social Accounting for Industrial and Transition Economies by : Solomon I Cohen

Download or read book Social Accounting for Industrial and Transition Economies written by Solomon I Cohen and published by Routledge. This book was released on 2017-11-01 with total page 213 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2002: Showing how the social accounting matrix provides a comprehensive framework for the analysis and tabulation of national statistics and how it can assist in developing economic policy, this work also demonstrates the key aspects of this approach in dealing with a wide range of economic and social issues. The reference, and the accompanying volume, "Social Accounting and Economic Modelling for Developing Countries" should be useful for researchers, instructors, policy makers and scholars.

Accounting in Emerging Economies

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Publisher : Emerald Group Publishing
ISBN 13 : 1849506264
Total Pages : 358 pages
Book Rating : 4.8/5 (495 download)

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Book Synopsis Accounting in Emerging Economies by : Mathew Tsamenyi

Download or read book Accounting in Emerging Economies written by Mathew Tsamenyi and published by Emerald Group Publishing. This book was released on 2009-11-19 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting research in emerging economies has grown over the years. This title includes articles that contribute to our understanding of how accounting functions in emerging economies.

Macroeconomic Accounting and Analysis in Transition Economies

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1557756287
Total Pages : 200 pages
Book Rating : 4.5/5 (577 download)

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Book Synopsis Macroeconomic Accounting and Analysis in Transition Economies by : Mr.Abdessatar Ouanes

Download or read book Macroeconomic Accounting and Analysis in Transition Economies written by Mr.Abdessatar Ouanes and published by International Monetary Fund. This book was released on 1997-06-18 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, by Abdessatar Ouanes and Subhash Thakur presents the principal elements of macroeconomic accounting and analysis for the real, fiscal, monetary, and external sectors of a transition economy, using Poland as a case study. Background information, exercises, and issues for discussion are also provided.