The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into the role, function and position of the bookkeeper/accountant in the Soviet system, both in theory, e.g. through Lenin’s writing, and in practice, e.g. through extensive...

This article provides a presentation about Chapter 1 of The Balance of the National Economy, 1923-24, edited by Pavel Illich Popov. The Balance was issued in June 1926 by the Central Statistical Administration (CSU or TsSU) of the USSR, which Popov had headed from July 1918 to January 1926. In...

This paper investigates a rational dynamic stochastic general equilibrium model with a stockout constraint and a production chain. Our model shows that both stockout avoidance and cost shock mechanisms replicate stylised inventory facts ‐‐ production is more volatile than sales and inventory...