The paper provides a theoretical construct as a frame of reference for understand-ing the possibilities for, and the nature of, accounting change in the former socialist countries of Central and Eastern Europe. Within its context some of the practical issues arising from the accounting reform...

The paper presents a theory for understanding the diversity of European accounting in market economies by reference to socio-economic factors within an historical context. The theory is developed with reference to two ideal types, based upon the experiences of Britain and Germany. The theory is...

The paper attempts an evaluation of the initial measures of accounting reform legislation undertaken in each of the Baltic states of Estonia, Latvia and Lithuania in the context of the successful struggle for the restoration of national independence and a transition from the command economy to a...

The paper presents an analysis of the short form statutory audit reports relating to Polish listed companies from 1992 to 1996 inclusive (over 200 reports) and a sample of unlisted business entities for 1992, 1993 and 1995 (over 1,100 reports). The analysis focuses upon segmentation in the...