Der Beitrag versucht mit dem Wissen um die Entwicklung der letzten fünf Jahre folgende Frage zu beantworten. Haben sich die Themenschwerpunkte, die Erwartungen, Prognosen und die Bewertungen des wirtschaftlichen Reformprozesses in Ostdeutschland gewandelt. Wie haben sich die propagierten...

Purpose – Since the Chinese government implemented its reform and open-up policies in 1978 many western management accounting concepts and techniques have been introduced into China. The purpose of this paper is to investigate how Chinese management accountants have coped with the changes in...

This essay originated from the discussions of the role of central plan in an economic system with a functioning market mechanism. Such discussions emerged because of the implementation of the 'New Economic System'in Czechoslovakia. Under the old system, the role of the plan was considered clear...