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recent years, several projects have aimed at reforming the accounting and financial reporting systems of several countries … upgrade accounting education. One problem these projects always face is the educational preparation and experience of the …
Persistent link: https://www.econbiz.de/10014084855
This paper discusses how the reform of university accounting programs has been accomplished in Armenia and Bosnia and … suggests how a similar reform can be accomplished in Russia. Curriculum reform in Armenia and Bosnia encountered similar … approaches similar to those used in Armenia and Bosnia …
Persistent link: https://www.econbiz.de/10014084480
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 …
Persistent link: https://www.econbiz.de/10012725404
Russia is in the process of converting its accounting system from the old Soviet model to one that resembles the … Russian flavor. To make the transition successful it is necessary to transform accounting education. Present practitioners … relevant accounting education literature and summarizes the results of interviews of accounting educators conducted in Russia …
Persistent link: https://www.econbiz.de/10014074892
between financial and management accounting of private Czech companies under foreign control. Being acquired by a parent … evidence that subsidiaries under foreign control steadily integrate IFRS-based principles into their management accounting … subsystems. The study extends current research on the integration of management and financial accounting by identifying a special …
Persistent link: https://www.econbiz.de/10012916303
between financial and management accounting of private Czech companies under foreign control. Being acquired by a parent … evidence that subsidiaries under foreign control steadily integrate IFRS-based principles into their management accounting … subsystems. The study extends current research on the integration of management and financial accounting by identifying a special …
Persistent link: https://www.econbiz.de/10011889109
Czechoslovakia, based strictly on the Soviet model of accounting. This system was replaced in 1966 by Singular System for Economic … Information. The content followed the post-war Singular System for Business Accounting, which was heavily influenced by Germanic … Accounting System. Singular System of Economic Information and later Singular System for Socio- Economic Information (in its two …
Persistent link: https://www.econbiz.de/10011460282
Persistent link: https://www.econbiz.de/10003781086
Persistent link: https://www.econbiz.de/10003388952
Persistent link: https://www.econbiz.de/10010443188