| Title |
Lithuanian accounting development phases and tendencies |
| Authors |
Mackevičius, Jonas ; Subačienė, Rasa |
| Full Text |
|
| Is Part of |
Zeszyty Teoretyczne Rachunkowości = Theoretical Journal of Accounting.. Warsaw : Stowarzyszenie Ksiegowych w Polsce. 2016, T. 88 (144), p. 87-107.. ISSN 1641-4381. eISSN 2391-677X |
| Keywords [eng] |
Lithuanian accounting ; accounting development ; accounting tendencies. |
| Abstract [eng] |
Evolution of the Lithuanian accounting has a long history and it is rather complicated. It was influenced by different countries, especially by Tsarist Russia, Germany, France, Poland and the Soviet Union. Different factors made impact and formed Lithuanian accounting system and have indicated its development tendencies. The aim of research aim is to investigate the evolution of the Lithuanian accounting. Research methods consist of analysis of scientific literature, systematisation, comparison and summary of information. The following Lithuanian accounting development phases are distinguished: 1) accounting origin for the period of Grand Duchy of Lithuania (1251 – 1795); 2) Lithuania’s accounting status during the period of occupation by Tzarist Russia (1795 - 1914) and World War I (1914-1918), 3) condition and regulation of accounting during the inter-war period (1918 – 1940) and World War II in Lithuania, 4) accounting organization and regulation during the Soviet occupation period in Lithuania (1944-1990), 5) accounting status and its problems in Independent Lithuania (1990 – 2015), 6) 2016 – beginning of the new Lithuanian accounting development phase. The article investigates the key elements of regulation, achievements and problems of each Lithuanian accounting development phase. |
| Published |
Warsaw : Stowarzyszenie Ksiegowych w Polsce |
| Type |
Journal article |
| Language |
English |
| Publication date |
2016 |
| CC license |
|
