market. One facet of this transition is accounting certification. Under the old Soviet system there was not much need for … accounting certification because Soviet accounting resembled bookkeeping more than the developed accounting systems used in … advanced market economies. After the transition began, accounting certifications began to emerge but their quality was …

This study compares and contrasts the accounting education provided by Russian universities with that given at American … compared and evaluated. Accounting educators at five Russian universities were also interviewed. The information gathered … during the course of those interviews is also discussed. It was found that Russian accounting students spend a significantly …

literature on the determinants of financial reporting quality and how the relation between accounting standards and reporting …

intermediate subsidiary between an accounting-oriented Western parent and subsidiaries in the Baltic countries and Russia is used … to discuss how accounting can be used to link the divergent social systems of the different parts of the corporation. The … present study extends the sociology-based accounting literature studying the power of expert systems. In particular, the …