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Accounting in Central and Eastern Europe by Catalin Albu,Razvan Mustapa Pdf
This volume examines the accounting issues within Central and Eastern Europe, looking back to the fall of communism (1980s-90s) and its effect on the countries' accounting and business models.
Centre for Co-operation with European Economies in Transition,Organisation for Economic Co-operation and Development
Author : Centre for Co-operation with European Economies in Transition,Organisation for Economic Co-operation and Development Publisher : Organisation for Economic Co-operation andDevelopment Page : 168 pages File Size : 45,6 Mb Release : 1991 Category : Business & Economics ISBN : STANFORD:36105041408415
Accounting Reform in Central and Eastern Europe by Centre for Co-operation with European Economies in Transition,Organisation for Economic Co-operation and Development Pdf
Public Sector Accounting, Auditing and Control in South Eastern Europe by Vesna Vašiček,Gorana Roje Pdf
This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.
Author : Robert W. McGee,Galina G. Preobragenskaya Publisher : Springer Science & Business Media Page : 349 pages File Size : 47,7 Mb Release : 2006-03-14 Category : Business & Economics ISBN : 9780387257105
Accounting and Financial System Reform in Eastern Europe and Asia by Robert W. McGee,Galina G. Preobragenskaya Pdf
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.
Critical Management Research in Eastern Europe by M. Kelemen,M. Kostera Pdf
The process of transition in Eastern European countries is one in which ideas of the past and present, both local and Western, meet and conflict. Presenting a wealth of new ethnographic and interview-based research, Critical Management Research in Eastern Europe argues that the reform process in Central and Eastern Europe has been dominated by the traditional 'Western' view of management practice. However, this approach overlooks the fact that certain managerial and organizational practices developed in Central and Eastern Europe may still be appropriate and indeed effective within this particular setting. The book brings together authors from both East and West Europe to evaluate how the two systems can best be harmonized, which is particularly important in the context of EU enlargement.
Contemporary Issues in Business and Financial Management in Eastern Europe by Simon Grima,Eleftherios Thalassinos Pdf
This special 100th edition of Contemporary Issues in Economic and Financial Analysis dedicates 14 chapters to contemporary issues in business and financial management in Eastern Europe by authors invited mainly from the Rostov State University of Economics.
Management Accounting and Control by Michel Charifzadeh,Andreas Taschner Pdf
Management accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for management accounting and control. Management Accounting is becoming more and more international. ?Management Accounting and Control? is a new textbook in English covering concepts and instruments of management accounting at an introductory level (primarily at the Bachelor level, but also suited for general management and MBA courses due to a strong focus on practical relevance). This textbook covers all topics that are relevant in management accounting in business organizations that are typically covered in German and Central European Bachelor courses on management accounting and control. After a general introduction to the field of management accounting and control the book discusses cost management as an extension of cost accounting. Typical cost management instruments such as target costing, life cycle costing and process-based costing approaches are explained in detail. Differences between Anglo-American activity-based costing (ABC) and German process-based costing are highlighted. The book then turns to an extensive discussion of planning and budgeting tasks in management accounting with a strong focus on the practical application of the topic such as developing a budget in practice. Another chapter is dedicated to a comparison of traditional budgeting with modern /alternative budgeting approaches. A major part of the book is dedicated to the broad area of performance management. The relevance of financial statement information for performance management purposes is discussed in detail. In addition, the most widely spread financial performance indicators are illustrated using real-world examples. The book also includes detailed content on value-based management control concepts. In a consecutive chapter, performance measurement is linked with strategy while extensively discussing the Balanced Scorecard as a key tool in strategic performance management. The remaining parts of the book deal with management reporting as one of the main operative tasks in management accounting practice. The book closes with insight into new fields and developments that currently influence management accounting practices and research and promise to play an increasingly important role in the future.
Central and Eastern Europe in the EU by Christian Schweiger,Anna Visvizi Pdf
Since the onset of the global financial crisis in 2008, the EU has been in almost permanent crisis mode. It is witnessing new dimensions of internal differentiation among its member states, and the migration crisis has shown that the Central and Eastern European countries (CEEs) in particular are slowly but certainly transforming themselves from predominantly passive policy-takers towards becoming more active players in the process of shaping the EU’s governance agenda. This edited volume offers the first comprehensive and critical insight into how the CEEs position themselves in the EU’s changing internal and external environment, their stance towards the European integration process under current crisis conditions, and what political and economic strategies they prioritize.
Accounting in Transition by Neil Garrod,Stuart McLeay Pdf
Accounting in Transition will prove useful to all readers interested in international accounting. Also those who wish to learn more about the nature of the changes which have occurred in Europe and the consequent problems which have arisen.
The Economic History of Central, East and South-East Europe by Matthias Morys Pdf
The collapse of communism in Central, East and South-East Europe (CESEE) led to great hopes for the region and for Europe. A quarter of a century on, the picture is mixed: in many CESEE countries, the transformation process is incomplete, and the economic catch-up has taken longer than anticipated. The current situation has highlighted the need for a better understanding of the long-term political and economic implications of the Central, East and South-East European historical experience. This thematically organised text offers a clear and comprehensive guide to the economic history of CESEE from 1800 to the present day. Bringing together authors from both East and West, the book also draws on the cutting-edge research of a new generation of scholars from the CESEE region. Presenting a thoroughly modern overview of the history of the region, the text will be invaluable to students of economic history and CESEE area studies.
Economy, Finance and Business in Southeastern and Central Europe by Anastasios Karasavvoglou,Srećko Goić,Persefoni Polychronidou,Pavlos Delias Pdf
This volume comprises papers presented at the 8th international conference “The Economies of the Balkan and Eastern European Countries in the Changing World” (EBEEC) held in Split, Croatia in 2016. The papers cover a wide range of current issues relevant for the whole of Eastern Europe, such as European integration, economic growth, labour markets, education and tourism. Written by experienced researchers in the field of economic challenges for Eastern Europe, the papers not only analyse recent problems, but also offer policies to resolve them. Furthermore, they offer insights into the theoretical and empirical foundations of the economic processes described. The proceedings of the conference appeals to all those interested in the further economic development of the Balkan and Eastern European countries.
Research in Accounting in Emerging Economies by Shahzad Uddin,Mathew Tsamenyi Pdf
Includes research papers that examines various issues including the adoption of International Financial Reporting Standards (IFRS) and International Public Sector Accounting Standards (IPSASs), management accounting change in the context of public sector reforms, corporate reporting disclosures, auditing, etcetera.
Management Control in Central and Eastern European Subsidiaries by B. Brenner Pdf
How can Multinational Corporations effectively manage and control their subsidiaries in transition countries? This empirical study on 40 MNCs operating in Central and Eastern Europe provides insights onto how the transition context and the culture of the region impact the choice and effectiveness of Headquarters control in subsidiaries.
Accounting Reform in Transition and Developing Economies by Robert W. McGee Pdf
The editor has assembled a stellar group of experts to address such topics as: accounting reform in Russia, Ukraine, Estonia, Armenia, Serbia, China, and Spain; accounting education and development of the accounting profession in several transition economies; and corporate governance issues in the developing world.
Public Sector Accounting and Auditing in Europe by I. Brusca,E. Caperchione,S. Cohen,F Manes Rossi Pdf
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).