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| Author: | Bailey, D. |
| Title: | Accounting in the shadow of Stalinism |
| Journal: | Accounting, Organizations and Society
1990 : VOL. 15:6, p. 513-525 |
| Index terms: | USSR COMMUNISM ACCOUNTING POLICY |
| Language: | eng |
| Abstract: | Review of the critical analysis of the bourgeois origins of accounting practice and theory in the Soviet Union in the 1930s, and its implications for the development of accounting in the USSR. Marxist theory of accounting. The intensification of the class struggle. Line of contention. The real nature of the accounting crisis. School of Soviet accounting. Accounting theory and practice. Stalins's signal to unmask those responsible for the infiltration of Trotskyist ideas. Marxist criticism. The need to modernize accounting practice. National economic planning. |
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