Zelenka, Vladimír; Zelenková, Marie - In: European financial and accounting journal : EFAJ 8 (2013) 1, pp. 67-84
The development of accounting in Czechoslovakia after the World War II was influenced by political and economic changes of that time. Firstly, it is a subject to tradition, and then also the political order. It results in the transition from the Germanic type of accounting to the Soviet model of...
