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By Robert W. McGee

A lot has been written in regards to the monetary and political difficulties of nations which are within the technique of altering from centrally deliberate platforms to industry structures. so much reports have occupied with the commercial, criminal, political, and sociological difficulties those economies have needed to face in the course of the transition interval. besides the fact that, now not a lot has been written in regards to the dramatic alterations that experience to be made to the accounting and monetary approach of a transition financial system. Accounting and monetary approach Reform in a Transition financial system: A Case learn of Russia used to be written to aid fill that hole.

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Additional resources for Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia

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G. Feldman. 1991. Is There an Accounting Textbook Market in the Soviet Union? Publishers Weekly, September 20, pp. 43-44. KPMG 2003. Doing Business in Russia. ru]. KPMG. ru]. Lange, Oskar. 1937. On the Economic Theory of Socialism, II, Review of Economic Studies 4(2), 123-42. Lange, Oskar. 1936. On the Economic Theory of Socialism, I. Review of Economic Studies 4(1), 53-71. Lebow, Marc I. & Rasoul H. Tondkar. 1986. Accounting in the Soviet Union. InternationalJournal of Accounting 22(1), 61-79.

Petersburg than in other Russian cities for several reasons. For one, most professors outside of these two cities do not have much opportunity to practice. They just read books. Having practical experience is considered to enhance their classroom skills. Another reason for the higher quality of education in Moscow and St. Petersburg is because the universities in the regions cannot afford to subsidize the textbook purchases of their students and their libraries cannot afford to buy a sufficient number of texts.

One Russian firm teaches a course on the IAS Chart of Accounts, which is really amusing to those who are knowledgeable about IAS, since IAS has no chart of accounts. This problem will be solved with time, as more English speaking Russian professors write their own texts and course materials. There is a joint Tacis PricewaterhouseCoopers project that is developing course materials in the Russian language, too, so that will also help to alleviate the problem of inadequate course materials. One question that was asked of both the large international accounting firms and the smaller Russian firms was whether the new university graduates they hired were adequately prepared.

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