Accounting education in Russia has undergone rapid changes since Russia started its transition from central planning to a market economy. Russian accountants have had to learn new terms and concepts such as transparency and full disclosure. Accountants at the large Russian enterprises and the...

This paper reports on the education segment of the USAID Accounting Reform Project in Bosnia and Herzegovina. The USAID program trained both professors and practitioners. The author was a consultant for the private consulting firm that won the USAID contract for Bosnia and Herzegovina

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

Many graduate programs require students to take one or more comprehensive exams as a condition of completing the degree requirements. While the requirement may seem worthwhile on the surface, it results in inefficiencies, thus failing the utilitarian economic and ethical test. The author applies...

Accounting educators need a PhD because accreditors and universities say they need one. But when one looks beneath the surface, one finds that there is little economic justification for the requirement. In fact, requiring a PhD actually leads to diseconomies and may violate rights. The author...

Much is wrong with the way accounting faculty are selected. Under the present selection process, someone who has a PhD and no accounting experience is preferred over someone who has an MBA and CPA and 10 or 20 years of experience. Applicants who have published a few articles in quot;topquot;...

There is a presumption that PhDs are more desirable to have in the classroom than non-PhDs. They are chosen over non-PhDs for job interviews, they are paid more and they have a higher probability of receiving tenure. This article applies economic analysis to the issue and challenges 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...

The ethics of tax evasion has been discussed sporadically in the theological and philosophical literature for at least 500 years. Martin Crowe wrote a doctoral thesis that reviewed much of that literature in 1944. The debate revolved around about 15 issues. Over the centuries, three main views...