Accounting Reform in Transition and Developing Economies

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 of the Russian Banking Sector to International Accounting Standards.- A Reemerging Professional in an Emerging Market: The Story of the Modern Serbian Accountancy Profession.- Reform of Slovak Accounting.- Spain and the Transition to IFRS.- The Changing Financial System in Taiwan.- Accounting Education.- Reforming Accounting Education in a Transition Economy: A Case Study of Armenia.- Accounting and Business Education in China.- Accounting Education in the Republic of Croatia.- Accounting Education in the Czech Republic: A Case Study.- The Development of Accounting Higher Education in the Czech Republic.- Quality and Effectiveness of PreQualification Education of Professional Accountants in the Czech Republic.- Accounting Education in Russia and the USA: A Comparative Study.- Accounting Education in the Slovak Republic.- Comments from a Fly on the Wall: An Outsider's Inside View of Ukrainian Education.- Teaching and Training of International Accounting Standards in Former Soviet Republics and the Balkans 1994–2005.- Accounting Certification.- International Accounting Certification in the CIS, Eastern and Central Europe.- Accounting Certification in the Russian Language.- Accounting Certification in Central Asia.- Accounting Certification in Russia.- Accounting Certification in Ukraine.- Certification of Accountants in Georgia.- Accounting Certification in the Slovak Republic.- Corporate Governance.- Corporate Governance in Russia: Concept and Reality.- Timeliness of Financial Reporting in the Russian Energy Sector.- The Timeliness of Financial Reporting and the Russian Banking System: An Empirical Study.- Corporate Governance in the Slovak Republic.- Public Finance.- Opinions on the Ethics of Tax Evasion: A Comparative Study of Ten Transition Economies.