haku: @indexterm Russia / yhteensä: 841
viite: 443 / 841
Tekijä: | Bourmistrov, A. Mellemvik, F. |
Otsikko: | Russian local governmental reforms: autonomy for accounting development? |
Lehti: | European Accounting Review
1999 : VOL. 8:4, p. 675-700 |
Asiasana: | RUSSIA GOVERNMENT ACCOUNTING DEVELOPMENT |
Kieli: | eng |
Tiivistelmä: | This paper focuses on accounting in Russian local governments. When the perestroika period began in the middle of the 1980s, a process of restructuring and reforming the Russian society started. One intention of reforms was to change planned economy to a more market-oriented one. This process of transformation has affected local governments, especially when it concerns the relations between central and local governments. |
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