Aftermaths
13 September 2012
The collapse of the communist regimes in central and eastern Europe left accountants struggling to cope with the demands of capitalist business, how far have they come in the past 10 years?
The process of developing and implementing cost and management accounting systems in eastern European countries is characterised by competition. On the one hand there are the traditions of a centrally planned economy, and on the other is the need to solve practical management problems.
The influence of a centrally planned economy is particularly strong. Many of...