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| Author: | Graves, O. F. Berry, M. |
| Title: | Accounting's role in successful economic development: some normative evidence from the German Democratic Republic |
| Journal: | International Journal of Accounting Education and Research
1989 : VOL. 24:3, p. 189-220 |
| Index terms: | GERMAN DEMOCRATIC REPUBLIC BUDGETING FINANCIAL SYSTEMS |
| Language: | eng |
| Abstract: | Review of the administrative structure of East German industry and the budgeting and planning process controlling its activity. Administrative structure of the economic branches. Industrial sectors. Economic planning in the GDR. State-owned enterprises and the East German financial system. Uniform system of accounting and statistics in the GDR. Uniform chart of accounts. Flow costs in the East German accounting system. Uniform statement of results. Uniform balance sheet. Four Tables and 4 Figures illustrate the study. |
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