already enjoy. Adopting International Accounting Standards (IAS) is seen as one way to overcome this barrier and many …

This paper explores the perceived role of accounting in Russia, a country transitioning from a post-socialist to a … market economy. A survey was conducted to examine the public views on (1) the main functions of accounting, (2) the primary … statements' reliability, and (5) the importance of reliable financial information. Our results show that the Russian accounting …

Although contingency-based research finds many factors that influence a firm's management accounting (MA ) system …

Extant research has shown that family businesses use less management accounting practices than non-family businesses … configurations in family businesses on the usage of management accounting. We find that the composition of the supervisory board … (with or without family members) does not have a positive impact on management accounting usage, whereas the introduction of …

other cultures. This applies also to management accounting that contributes to the achievement of the company’s objectives … information differently depending on the norms of their native culture, cultural differences impact management accounting … activities. Despite the growing interest in management accounting in transition economies in general and in Russia in particular …

Russia is in the process of converting its accounting system from the old Soviet model to one that resembles the … Russian flavor. To make the transition successful it is necessary to transform accounting education. Present practitioners … relevant accounting education literature and summarizes the results of interviews of accounting educators conducted in Russia …

This paper discusses how the reform of university accounting programs has been accomplished in Armenia and Bosnia and …

This study compares and contrasts the accounting education provided by Russian universities with that given at American … compared and evaluated. Accounting educators at five Russian universities were also interviewed. The information gathered … during the course of those interviews is also discussed. It was found that Russian accounting students spend a significantly …