This paper explores the perceived role of accounting in Russia, a country transitioning from a post-socialist to a … market economy. A survey was conducted to examine the public views on (1) the main functions of accounting, (2) the primary … statements' reliability, and (5) the importance of reliable financial information. Our results show that the Russian accounting …

Russia is in the process of converting its accounting system from the old Soviet model to one that resembles the … relevant accounting education literature and summarizes the results of interviews of accounting educators conducted in Russia … Russian flavor. To make the transition successful it is necessary to transform accounting education. Present practitioners …

seen as a strong measure against Russia's war effort, some EU governments were unenthusiastic, due to potential negative … economic impacts on the short run, by pressuring prices for consumers and fueling inflation. Public opinion also seemed divided … models of public opinion formation and legitimacy, and shed light on the conditions that may help framing other potentially …

accounting theory in Russia is defined by the fuzziness of its concept … into the structure, content, images and values that form the accounting-related concepts in Russian. Comparative linguo …-cultural analysis was applied to the semantic spaces of accounting concepts in Russian and English. It is shown that the low status of …