The development of accounting in Czechoslovakia after the World War II was influenced by political and economic changes … the Germanic type of accounting to the Soviet model of accounting, i.e. from the Singular System of Business Accounting to … Book-Keeping Evidence under the National-Economic Evidence. Although the Soviet accounting system is by some formal …

This paper presents a synopsis of recent NBER studies of the history of corporate governance in Canada,China, France …, Germany, Japan, India, Italy, the Netherlands, Sweden, the United Kingdom, and the United States. Together, the studies … underscore the importance of path dependence, often as far back into preindustrial period; legal system origin, though in a more …