Many books have been published about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. 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 specifically fills that gap, dealing with accounting and financial system reform in Eastern Europe and Asia.

Autorentext

Robert W. McGee is a professor at the Florida International University, USA. He holds several doctorates and accounting certifications as well as a certificate in Russian from Saint Petersburg State University and a certificate in Russian Culture from Odessa National Polytechnic University. He has published more than 40 books and more than 400 scholarly papers. His clients include the United States Agency for International Development and the World Bank. As a consultant to the USAID Accounting Reform projects in Armenia and Bosnia & Herzegovina he was in charge of assisting all the major universities transform their accounting curriculums to a market model. He also assisted in the adoption of International Accounting Standards and in the creation of a new accounting certification model. He has also served as an advisor to the USAID Accounting Reform projects in Russia, Georgia and Kazakhstan and to the World Bank microfinance project in Macedonia.

Galina G. Preobragenskaya is Executive Director of Locia, an audit and consulting firm in Omsk, Russia. She has two diplomas from universities in Omsk, a certificate in accounting and auditing from Moscow State University and a certificate in financial management, accounting and taxation from California State University-Sacramento. She is also a certified public accountant (CPA). She has published several book chapters and articles in academic journals and has published proceedings papers presented at conferences in the USA, Mexico, Finland and the Netherlands. Three of her papers won the Best Paper Award or Research Award.

Inhalt
Accounting Reform.- Accounting Reform in Russia.- Accounting Reform in Ukraine.- Accounting Reform in Armenia.- Accounting Education and Certification.- Private Sector Accounting Education in Russia.- Accounting Education in Ukraine.- Accounting Education in Bosnia and Herzegovina.- Accounting Certification in Central Asia and the Former Soviet Union.- Corporate Governance.- Corporate Governance in Transition Economies: The Theory and Practice of Corporate Governance in Eastern Europe.- Taxation & Public Finance.- A Comparative Study of Taxation in Russia and Other CIS, East European and OECD Countries.- The Ethics of Tax Evasion: A Survey of Romanian Business Students and Faculty.