Accounting Reform in Transition and Developing Economies

The editor, who has worked on accounting reform projects around the world, has assembled a noted group of experts to discuss accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain. Moreover, the book explores accounting education in transition economies, development of the accounting profession in transition economies, and corporate governance issues in transition economies. The authors all have first-hand experience living and working in the countries they cover. The book has broad appeal among accounting and finance professors and students, economists who study transition economics and development economics, and scholars in the fields of Russian, Eastern European, and Asian Studies. Policy analysts and consultants who deal with accounting and finance will also find this book to be a valuable reference and source of current information.

Only two books deal exclusively with accounting reform in Eastern Europe and both of these books deal exclusively with Russia Accounting Reform in Transition and Developing Economies discusses accounting reform in other countries Much of the information gathered for this book comes from experts who have worked and lived in the various countries included in this study

Autorentext

Robert W. McGee is a professsor at the Florida International University, USA. He has doctorates in accounting, economics, law and philosophy. He is an attorney, certified public accountant, certified management accountant and economist and has worked on the USAID Accounting Reform projects in Russia, Armenia and Bosnia & Herzegovina and was a nonresident advisor for the USAID Accounting Reform projects in Georgia and Kazakhstan. He has also taught in China. He has published more than 40 books and more than 300 scholarly articles in the fields of accounting, taxation, economics, law and philosophy. He is co-author of Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia, which is forthcoming from Springer Science.

Inhalt
Country Studies.- Accounting Reforms in Bosnia and Herzegovina Since 1992.- Converting Enterprise Accounting Systems in Emerging Economies: A Case Study of Bosnia.- Banking Reform in China.- Accounting Reform in Croatia.- Accounting Reform in the Czech Republic.- Development of Accounting and Implementation of International Financial Reporting Standards in Estonia.- Accounting Reform in Lithuania.- Accounting Systems and Structures in Poland.- Accounting Reform and the Role of Cultural and Historical Paradigms in Transitional Economies of Eastern Europe: The Case of Russia.- Prospects of Transition of the Russian Banking Sector to International Accounting Standards.- A Reemerging Professional in an Emerging Market: The Story of the Modern Serbian Accountancy Profession.- Reform of Slovak Accounting.- Spain and the Transition to IFRS.- The Changing Financial System in Taiwan.- Accounting Education.- Reforming Accounting Education in a Transition Economy: A Case Study of Armenia.- Accounting and Business Education in China.- Accounting Education in the Republic of Croatia.- Accounting Education in the Czech Republic: A Case Study.- The Development of Accounting Higher Education in the Czech Republic.- Quality and Effectiveness of PreQualification Education of Professional Accountants in the Czech Republic.- Accounting Education in Russia and the USA: A Comparative Study.- Accounting Education in the Slovak Republic.- Comments from a Fly on the Wall: An Outsider's Inside View of Ukrainian Education.- Teaching and Training of International Accounting Standards in Former Soviet Republics and the Balkans 19942005.- Accounting Certification.- International Accounting Certification in the CIS, Eastern and Central Europe.- Accounting Certification in the Russian Language.-Accounting Certification in Central Asia.- Accounting Certification in Russia.- Accounting Certification in Ukraine.- Certification of Accountants in Georgia.- Accounting Certification in the Slovak Republic.- Corporate Governance.- Corporate Governance in Russia: Concept and Reality.- Timeliness of Financial Reporting in the Russian Energy Sector.- The Timeliness of Financial Reporting and the Russian Banking System: An Empirical Study.- Corporate Governance in the Slovak Republic.- Public Finance.- Opinions on the Ethics of Tax Evasion: A Comparative Study of Ten Transition Economies.