Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia

ISBN-13: 9780387238470 / Angielski / Twarda / 2004 / 182 str.

Robert W. McGee; Galina G. Preobragenskaya

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. Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia was written to help fill that gap.

Spis treści

Preface 1. Introduction 2. Problems of Implementing International Financial Reporting Standards in a Transition Economy: A Case Study of Russia 3. The Current State of Auditing in Russia 4. Recent Developments in Corporate Governance 5. Problems of Foreign Direct Investment in Russia 6. Taxation and Public Finance in Russia 7. Accounting Education in Russia 8. Accounting and Finance Certification in Russia 9. Concluding Comments References Index

O autorze

Robert W. McGee is a professor 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 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. One of his other recent books is The Philosophy of Taxation and Public Finance, published by Kluwer Academic Publishers.

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.

Using Russia as a case study the authors examined all the major aspects of accounting reform, starting with problems of implementation. They also examined the current state of auditing in Russia. Other studies looked at the changes in accounting education that are sweeping through Russian universities and the private sector and how international accounting certification is being used to meet the demand for credible accounting practitioners. They also devote chapters to corporate governance issues, the Russian tax system and the problems Russian enterprises face when they try to attract foreign direct investment.

"Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia" is the first in a series on accounting and financial system reform in transition and developing economies. Other volumes will examine accounting and financial system reform in Eastern Europe and Asia and the changes to the taxation and public finance systems these countries are going through in their transition to market economies.