This paper is fundamentally designed to provide inputs towards investigation of accounting change, or non-change, within the countries which are generally accepted as constituting ‘the Balkan States’. These countries are Albania, Bulgaria, Romania, Croatia, Serbia, Bosnia and Herzegovina, Macedonia, Montenegro and Kosovo. These countries have in common that they are Post Communists. Not all of them are part of the European Union and practically all the countries have experienced very heavy moments of revolution. In the Balkans their specific brand of language-based nationalism and the role of religion as a crucial cultural dimension have hindered the development of civil societies. The aim of the present research is a comparative historical investigation on accounting systems and standards of the Post-Communist Balcan countries, in order to prove how the evolution of these systems is connected to changes in the socio-economic context and in the cultural tradition.

Vignini Stefania (2023). Accounting Systems of Postcommunist Balkan States: Towards Accounting Harmonization?. Cham : A.M. Baggio; M-G Baldarelli; S.O. Idowu [10.1007/978-3-031-20032-8].

Accounting Systems of Postcommunist Balkan States: Towards Accounting Harmonization?

Vignini Stefania
Primo
2023

Abstract

This paper is fundamentally designed to provide inputs towards investigation of accounting change, or non-change, within the countries which are generally accepted as constituting ‘the Balkan States’. These countries are Albania, Bulgaria, Romania, Croatia, Serbia, Bosnia and Herzegovina, Macedonia, Montenegro and Kosovo. These countries have in common that they are Post Communists. Not all of them are part of the European Union and practically all the countries have experienced very heavy moments of revolution. In the Balkans their specific brand of language-based nationalism and the role of religion as a crucial cultural dimension have hindered the development of civil societies. The aim of the present research is a comparative historical investigation on accounting systems and standards of the Post-Communist Balcan countries, in order to prove how the evolution of these systems is connected to changes in the socio-economic context and in the cultural tradition.
2023
Populism and Accountability. Interdisciplinary Researches on Active Citizenship
141
165
Vignini Stefania (2023). Accounting Systems of Postcommunist Balkan States: Towards Accounting Harmonization?. Cham : A.M. Baggio; M-G Baldarelli; S.O. Idowu [10.1007/978-3-031-20032-8].
Vignini Stefania
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11585/914669
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