Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia

Authors: McGee, Robert W., Preobragenskaya, Galina G.

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About this book

Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap.

Using Russia as a case study the authors examined all the major aspects of accounting reform, starting with problems of implementation. They also examined the current state of auditing in Russia. Other studies looked at the changes in accounting education that are sweeping through Russian universities and the private sector and how international accounting certification is being used to meet the demand for credible accounting practitioners. They also devote chapters to corporate governance issues, the Russian tax system and the problems Russian enterprises face when they try to attract foreign direct investment.

"Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia" is the first in a series on accounting and financial system reform in transition and developing economies. Other volumes will examine accounting and financial system reform in Eastern Europe and Asia and the changes to the taxation and public finance systems these countries are going through in their transition to market economies.

About the authors

Robert W. McGee is a professor at the Florida International University, USA. He has doctorates in accounting, economics, law and philosophy. He is an attorney, certified public accountant, certified management accountant and economist and has worked on the USAID Accounting Reform projects in Russia, Armenia and Bosnia & Herzegovina and was a nonresident advisor for the USAID Accounting Reform projects in Georgia and Kazakhstan. He has published more than 40 books and more than 300 scholarly articles in the fields of accounting, taxation, economics, law and philosophy. He is co-author of Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia, which is forthcoming from Springer Science. One of his other recent books is The Philosophy of Taxation and Public Finance, published by Kluwer Academic Publishers.

Table of contents (9 chapters)

Table of contents (9 chapters)
  • Introduction

    Pages 3-6

  • Problems of Implementing International Financial Reporting Standards in a Transition Economiy: A Case Study of Russia

    Pages 7-40

  • The Current State of Auditing in Russia

    Pages 41-51

  • Recent Developments in Corporate Governance

    Pages 53-77

  • Problems of Foreign Direct Investment in Russia

    Pages 79-97

Buy this book

eBook $119.00
price for USA in USD
  • ISBN 978-0-387-23887-6
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Hardcover $159.99
price for USA in USD
Softcover $159.99
price for USA in USD
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Bibliographic Information

Bibliographic Information
Book Title
Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia
Authors
Copyright
2005
Publisher
Springer US
Copyright Holder
Springer-Verlag US
eBook ISBN
978-0-387-23887-6
DOI
10.1007/b103316
Hardcover ISBN
978-0-387-23847-0
Softcover ISBN
978-1-4419-3667-7
Edition Number
1
Number of Pages
VII, 182
Topics