The United States Agency for International Development (USAID) initiated a regional accounting certification program in the Russian language several years ago. It started in Central Asia and spread to Russia and a few other former Soviet republics several years later. Headquarters for the...

Ever since the fall of the Berlin Wall and the implosion of the Soviet Union, centrally planned economies in Eastern and Central Europe and Central Asia have been struggling to convert their economic systems from central planning to the market. One facet of this transition is accounting...

Advances in Accounting Education(AAE) is a high-quality publication of both empirical and non-empirical research that investigates vital matters within teaching, learning, and curriculum development. By focusing on these topics, it works to support the improvement of accounting programs at...

Advances in Accounting Education is a refereed, academic research publication whose purpose is to help meet the needs of faculty members interested in ways to improve accounting classroom instruction at the college and university level. We publish thoughtful, well-developed articles that are...

We propose a novel pedagogic design to integrate teaching earnings management and accounting ethics at the undergraduate level. Earnings management is an extensive topic related to almost every topic in collegiate accounting education. Generally Accepted Accounting Principles (GAAP) give...

This study compares and contrasts the accounting education provided by Russian universities with that given at American universities. Two typical universities were chosen for comparison purposes, one Russian and one American. Their curricula were compared and evaluated. Accounting educators at...

This paper discusses how the reform of university accounting programs has been accomplished in Armenia and Bosnia and suggests how a similar reform can be accomplished in Russia. Curriculum reform in Armenia and Bosnia encountered similar difficulties but the methods chosen to overcome the...

Advances in Accounting Education is a high-quality publication of both empirical and non-empirical research that investigates vital matters related to teaching, learning, and curriculum development. By focusing on these topics, the series supports the improvement of accounting programs at...

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...

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...