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| Tekijä: | Borbely, K. Evans, L. |
| Otsikko: | A matter of principle: Recent developments in Hungarian accounting thought and regulation |
| Lehti: | Accounting in Europe
2006 : VOL. 3, p. 135-168 |
| Asiasana: | accounting regulations Hungary |
| Kieli: | eng |
| Tiivistelmä: | This paper provides an analysis of developments in Hungarian accounting regulation during the past 15 years. Significant legislative events are examined, with attitudes of the key players involved in the regulatory processes. Identified is a number of obstacles to the development of a regulatory framework suitable to provide decision-useful accounting information etc. It is concluded that a reduction of the influence of government and legislation is required, as well as a more progressive approach in the education and training of accountants. |
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