Synopses & Reviews
This book appeals to a wide segment of the academic and professional market. It will appeal to accounting and finance professors and students because the main theme of the book deals with accounting and financial system reform. It will appeal to economists in the subfields of transition economics and development economics because it addresses current issues in their field. It will also appeal to scholars in the field of Russian and East European Studies and Asian Studies because the book is about several East European and Asian countries. Policy analysts and consultants who deal with accounting, finance, transition economics or Eastern Europe or Asia will also find this book to be a valuable reference and source of current information.
Much of the information included in this book was gathered from dozens of interviews conducted with accountants, executives, educators and corporate governance specialists in several cities. Topics include problems of implementing International Financial Reporting Standards, recent developments in corporate governance, taxation and public finance, accounting education and accounting and finance certification.
Synopsis
This book appeals to a wide segment of the academic and professional market. It will appeal to accounting and finance professors and students because the main theme of the book deals with accounting and financial system reform. It will appeal to economists in the subfields of transition economics and development economics because it addresses current issues in their field. It will also appeal to scholars in the field of Russian and East European Studies and Asian Studies because the book is about several East European and Asian countries. Policy analysts and consultants who deal with accounting, finance, transition economics or Eastern Europe or Asia will also find this book to be a valuable reference and source of current information. Much of the information included in this book was gathered from dozens of interviews conducted with accountants, executives, educators and corporate governance specialists in several cities. Topics include problems of implementing International Financial Reporting Standards, recent developments in corporate governance, taxation and public finance, accounting education and accounting and finance certification.
Synopsis
Many books have been published about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. 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 specifically fills that gap, dealing with accounting and financial system reform in Eastern Europe and Asia.
Synopsis
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: Eastern Europe and Asia was written to help fill that gap. Much of the information included in this book was gathered from dozens of interviews conducted with accountants, executives, educators and corporate governance specialists in several cities. Topics include problems of implementing International Financial Reporting Standards, recent developments in corporate governance, taxation and public finance, accounting education and accounting and finance certification.
About the Author
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.
Table of Contents
Introduction.- Accounting Reform in Russia.- Accounting Reform in Ukraine.- Accounting Reform in Armenia.- Private Sector Accounting Ediucation in Russia. - Accounting Education in Armenia.- Private Sector Accounting Education in Russia.- Accounting Education in Ukraine.- Accounting Education in Bosnia & Herzegovina.- Accounting Certification in Central Asia and the Former Soviet Union.- Corporate Governance in Transition Economies: The Theory and Practice of Corporate Governance in Eastern Europe.- A Comparative Study of Taxation in Russia and Other CIS, East European and OECD Countries. -The Ethis of Tax Evasion: A Survey of Romanian Business Students and Faculty.- References.- Index.