Accounting Reform in Transition and Developing Economies

Transcription

1 Editor Accounting Reform in Transition and Developing Economies 4y Springer

2 Part I Country Studies 1 Accounting Reforms in Bosnia and Herzegovina Since Meliha Basic 2 Converting Enterprise Accounting Systems in Emerging Economies: A Case Study of Bosnia 33 and Senad Pekmez 3 Banking Reform in China 45 Belinda Bai and Jens Holscher 4 Accounting Reform in Croatia 67 Mira Dimitric 5 Accounting Reform in the Czech Republic 89 Marcela Zaiova 6 Development of Accounting and Implementation of International Financial Reporting Standards in Estonia 101 Jaan Alver and Lehte Alver 7 Accounting Reform in Lithuania 115 Vaclovas Lakis and Laimute Kazlauskiene 8 Accounting Systems and Structures in Poland 131 Navchaa Lamjav 9 Accounting Reform and the Role of Cultural and Historical Paradigms in Transitional Economies of Eastern Europe: The Case of Russia 139 Arsen M. Djatej, Robert H.S. Sarikas, and David L. Senteney

3 viii 10 Prospects of Transition of the Russian Banking Sector to International Accounting Standards 155 Vladimir V. Kachalin 11 A Reemerging Professional in an Emerging Market: The Story of the Modern Serbian Accountancy Profession 167 Zeljko Sevic 12 Reform of Slovak Accounting 185 Alberta Suhanyiova and Marian Gal 13 Spain and the Transition to IFRS 191 Ana Zorio 14 The Changing Financial System in Taiwan 215 Doris H. Chuang and Jens Holscher Part II Accounting Education 15 Reforming Accounting Education in a Transition Economy: A Case Study of Armenia Accounting and Business Education in China 257 Guo Zhiwen 17 Accounting Education in the Republic of Croatia 273 Katarina Zager 18 Accounting Education in the Czech Republic: A Case Study 293 Eva Holinska 19 The Development of Accounting Higher Education in the Czech Republic 301 Miloslav Janhuba 20 Quality and Effectiveness Enhancement of Prequalification Education of Professional Accountants in the Czech Republic 307 Bohumil Krai and Libuse Mullerova 21 Accounting Education in Russia and the USA: A Comparative Study 317 and Galina G. Preobragenskaya

4 ix 22 Accounting Education in the Slovak Republic 337 Radoslav Tusan and Lenka Stasova 23 Comments from a Fly on the Wall: An Outsider's Inside View of Ukrainian Education 343 Jeffrey D. Heyd 24 Teaching and Training of International Accounting Standards in Former Soviet Republics and in the Balkans Laszlo J. Urmenyhazi Part III Accounting Certification 25 International Accounting Certification in the CIS, Eastern, and Central Europe 369 and Galina G. Preobragenskaya 26 Accounting Certification in the Russian Language Accounting Certification in Central Asia Accounting Certification in Russia Accounting Certification in Ukraine Certification of Accountants in Georgia : Accounting Certification in the Slovak Republic 439 Anna Banociova and Jozef Lescisin Part IV Corporate Governance 32 Corporate Governance in Russia: Concept and Reality 445 Andrei Kuznetsov and Olga Kuznetsova 33 Timeliness of Financial Reporting in the Russian Energy Sector

5 x 34 The Timeliness of Financial Reporting and the Russian Banking System: An Empirical Study 467 and Thomas Tarangelo 35 Corporate Governance in the Slovak Republic 489 Jan Vravec and Radoslav Bajus Part V Public Finance 36 Opinions on the Ethics of Tax Evasion: A Comparative Study of Ten Transition Economies 495 and Wendy Gelman Index 509