Accounting in Transition: The Implications of Political and Economic Reform in Central Europe

The contributors to this book demonstrate how the political and economic transformation of the countries of central Europe has had a profound effect on accounting regulation and accounting practices in the region as a whole. The various chapters deal with the potential for accounting reform in the socialist countries of central Europe, the re-introduction of corporate accountability to external parties, the re-establishment of national accounting systems in re-emergent countries, the effects of new company law on financial reporting practices, privatization and accounting, economic transformation and accounting and, finally, recent experiences with the import and adaption of international accounting rules. The contributors are from Poland, the Czech Republic, Hungary, Lithuania and Slovenia, and co-authored throughout by academic specialists in international accounting from the UK and France.