| Title |
The triumph and fall of socialist accounting: a historical aspect / |
| Translation of Title |
Socialistinės apskaitos triumfas ir griūtis: istorinis aspektas. |
| Authors |
Mackevičius, Jonas |
| DOI |
10.15388/Ekon.2005.17532 |
| Full Text |
|
| Is Part of |
Ekonomika.. Vilnius : Vilniaus universiteto leidykla. 2005, t. 72, p. 38-53.. ISSN 1392-1258. eISSN 2424-6166 |
| Abstract [eng] |
The object of the investigation is the socialist system of accounting, its acievements and downfall. The goal of the investigation was to investigate the spreading of the soviet system of accounting in the people's democratic countries and the presumptions seeking to create the common unified system of socialist accounting. The paper describes the historical formation of socialist accounting principles; implementation of the soviet socialist accounting system in European people's democratic countries; peculiarities and achievements of the national systems of financial accounting of the countries... |
| Published |
Vilnius : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
English |
| Publication date |
2005 |
| CC license |
|
