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Author: | Bloom, R. |
Title: | The state of accounting in Armenia: a case |
Journal: | International Journal of Accounting
1998 : VOL. 33:5, p. 633-656 |
Index terms: | ACCOUNTING ARMENIA ECONOMICS |
Language: | eng |
Abstract: | Armenia is a third-world country with a marginal economy and no capital markets to speak of. The government is bureaucratic. Corruption is widespread and security has long been a tradition in business. Accounting is cahs-based and oriented to the stewardship needs of the government. There is no tradition of accounting for management decision making, much less accounting for external, non-government users. Education for accounting has essentially been in technical bookkeeping. |
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