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European Accounting Review Volume 4, 1995 - Issue 2
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Original Articles

The evolution of the Romanian and Russian accounting charts after the collapse of the communist system∗

J. Richard Université de Paris Dauphine
Pages 305-322 | Published online: 28 Jul 2006

References

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  • Feleaga , N. and Ionascu , I. 1993 . Contabilitate financiara , Vol. 1 , Bucharest : ditura Economica Bucuresti .
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  • Planul de contuni general . Revista Finante, Credit, Contabilitate , Special , Bucharest : Ministeral Economiei si Finantelor (1993) .
  • Richard, J. (1980), Thèse d'Etat (doctoral thesis) Comptabilitè et Systèmes Economiques. Vol. 1: The Current Economic Context in the USSR and East Germany and its Theoretical Repercussions on Accountancy; Vol. 2: Cost Accounting in the USSR; Vol. 3: Cost Accounting in East Germany; Vol. 4: A Comparative Study of Company Cost Accounting in Socialist and Capitalist countries. CEREG, Université Paris Dauphine.
  • Richard , J. 1984 . “ An essay on the history of international accounting practices in financial and cost accounting: are they compatible? ” . Edited by: Forrester , D. A. R. Glasgow : Strathclyde Convergencies .
  • Weber, C. (1966) The Evolution of Direct Costing. Center for International Education and Research in Accounting.

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