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| Author: | Shama, A. Mc Mahan, C.G. |
| Title: | Perestroika and the Soviet accounting: from a planned to a market economy |
| Journal: | International Journal of Accounting Education and Research
1990 : VOL. 25:3, p.155-169 |
| Index terms: | ACCOUNTING ACCOUNTING HISTORY |
| Language: | eng |
| Abstract: | The authors discuss how perestroika will change the nature of accounting in the Soviet Union and in other Eastern European countries to reflect the objectives of a market economy. The paper is based on interviews with experts in the Soviet Union, Poland, Hungary and Yugoslavia, and is supplemented with a historical analysis. |
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