Accounting Reform in Transition and Developing Economies

1. Front Matter

   Pages i-x

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2. Country Studies

   1. Accounting Reforms in Bosnia and Herzegovina Since 1992

      • Meliha Basic

      Pages 3-20

   2. Converting Enterprise Accounting Systems in Emerging Economies: A Case Study of Bosnia

      • Robert W. McGee, Senad Pekmez

      Pages 33-43

   3. Banking Reform in China

      • Belinda Bai, Jens Hölscher

      Pages 45-65

   4. Accounting Reform in Croatia

      • Mira Dimitrić

      Pages 67-88

   5. Accounting Reform in the Czech Republic

      • Marcela Žǡrovǡ

      Pages 89-100

   6. Development of Accounting and Implementation of International Financial Reporting Standards in Estonia

      • Jaan Alver, Lehte Alver

      Pages 101-113

   7. Accounting Reform in Lithuania

      • Vaclovas Lakis, Laimute Kazlauskiene

      Pages 115-130

   8. Accounting Systems and Structures in Poland

      • Navchaa Lamjav

      Pages 131-138

   9. Accounting Reform and the Role of Cultural and Historical Paradigms in Transitional Economies of Eastern Europe: The Case of Russia

      • Arsen M. Djatej, Robert H. S. Sarikas, David L. Senteney

      Pages 139-153

   10. Prospects of Transition of the Russian Banking Sector to International Accounting Standards

       • Vladimir V. Kachalin

       Pages 155-165

   11. A Reemerging Professional in an Emerging Market: The Story of the Modern Serbian Accountancy Profession

       • Željko ševic

       Pages 167-183

   12. Reform of Slovak Accounting

       • Alberta Suhanyiova, Marian Gal

       Pages 185-190

   13. Spain and the Transition to IFRS

       • Ana Zorio

       Pages 191-214

   14. The Changing Financial System in Taiwan

       • Doris H. Chuang, Jens Hölscher

       Pages 215-233

3. Accounting Education

   1. Reforming Accounting Education in a Transition Economy: A Case Study of Armenia

      • Robert W. McGee

      Pages 237-255

   2. Accounting and Business Education in China

      • Guo Zhiwen

      Pages 257-271

   3. Accounting Education in the Republic of Croatia

      • Katarina Zager

      Pages 273-291

   4. Accounting Education in the Czech Republic: A Case Study

      • Eva Holínská

      Pages 293-300

   5. The Development of Accounting Higher Education in the Czech Republic

      • Miloslav Janhuba

      Pages 301-305

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 pr- lems 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. Accounting Reform in Transition and Developing Economies is the fourth in a series to examine accounting and financial system reform in transition and devel- ing economies. The first volume used Russia as a case study. The second volume in the series examined some additional aspects of the reform in Russia and also looked at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia, Eastern Europe, and Central Asia. The third volume examined taxation and public finance in transition and developing economies.

• Accounting Education in Transition Economies
• Accounting and Financial System Reform
• Banking
• Case Studies in Eastern Europe, Asia and Russia
• Development Planning
• Finance
• Financial Management
• IFRS
• Personal
• Privatization
• Reporting
• Transition Economics

• School of Accounting College of Business Administration ACII 124, Florida International University Biscayne Bay Campus, North Miami, USA

  Robert W. McGee

Robert W. McGee is a professsor 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 also taught in China. 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.

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