Accounting and Financial System Reform in Eastern Europe and Asia

ISBN-13: 9780387257099 / Angielski / Twarda / 2005 / 353 str.

Robert W. McGee; Galina G. Preobragenskaya; R. W. McGee

Opis

Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. This book is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics.

Spis treści

Accounting Reform.- Accounting Reform in Russia.- Accounting Reform in Ukraine.- Accounting Reform in Armenia.- Accounting Education and Certification.- Private Sector Accounting Education in Russia.- Accounting Education in Ukraine.- Accounting Education in Bosnia and Herzegovina.- Accounting Certification in Central Asia and the Former Soviet Union.- Corporate Governance.- Corporate Governance in Transition Economies: The Theory and Practice of Corporate Governance in Eastern Europe.- Taxation & Public Finance.- A Comparative Study of Taxation in Russia and Other CIS, East European and OECD Countries.- The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty.

O autorze

Robert W. McGee is a professor at the Florida International University, USA. He holds several doctorates and accounting certifications as well as a certificate in Russian from Saint Petersburg State University and a certificate in Russian Culture from Odessa National Polytechnic University. He has published more than 40 books and more than 400 scholarly papers. His clients include the United States Agency for International Development and the World Bank. As a consultant to the USAID Accounting Reform projects in Armenia and Bosnia & Herzegovina he was in charge of assisting all the major universities transform their accounting curriculums to a market model. He also assisted in the adoption of International Accounting Standards and in the creation of a new accounting certification model. He has also served as an advisor to the USAID Accounting Reform projects in Russia, Georgia and Kazakhstan and to the World Bank microfinance project in Macedonia.

Galina G. Preobragenskaya is Executive Director of Locia, an audit and consulting firm in Omsk, Russia. She has two diplomas from universities in Omsk, a certificate in accounting and auditing from Moscow State University and a certificate in financial management, accounting and taxation from California State University-Sacramento. She is also a certified public accountant (CPA). She has published several book chapters and articles in academic journals and has published proceedings papers presented at conferences in the USA, Mexico, Finland and the Netherlands. Three of her papers won the Best Paper Award or Research Award.

Blurb

Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap.

Accounting and Financial System Reform in Eastern Europe and Asia is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics.

The series focuses on accounting reform, including the adoption and implementation of International Financial Reporting Standards; accounting education in both the universities and the private sector; accounting certification; corporate governance; and taxation and public finance.