The paper provides a theoretical construct as a frame of reference for understand-ing the possibilities for, and the nature of, accounting change in the former socialist countries of Central and Eastern Europe. Within its context some of the practical issues arising from the accounting reform measures are considered.
No takes yet. Share an insight, caveat, or question.
Derek Bailey (1995) studied this question.
Synapse has enriched 5 related papers. Consider them for comparative context: