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In defence of Russian accounting: a reply to foreign critics

Author

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  • Jaroslav Sokolov
  • Valery Kovalev

Abstract

During a recent conference in Western Europe the authors were informally presented with a 'bill of indictment' containing twelve allegations against Russian accounting. Subsequently a West European collaborator on a joint project suggested that a response should be prepared. The paper examines the allegations, or delusions, and presents a considered reply. Recent developments in Russian accounting are summarized. Finally, the contribution of foreign specialists is acknowledged.

Suggested Citation

  • Jaroslav Sokolov & Valery Kovalev, 1996. "In defence of Russian accounting: a reply to foreign critics," European Accounting Review, Taylor & Francis Journals, vol. 5(4), pages 743-762.
    • Handle: RePEc:taf:euract:v:5:y:1996:i:4:p:743-762
    DOI: 10.1080/09638189600000045
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    References listed on IDEAS

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    1. Frank Gigler & John Hughes & Judy Rayburn, 1994. "International Accounting Standards for Line†of†Business Reporting and Oligopoly Competition," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 619-632, June.
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    Cited by:

    1. Kim, Oksana, 2016. "The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation," The International Journal of Accounting, Elsevier, vol. 51(3), pages 345-362.
    2. Anatoli Bourmistrov & Frode Mellemvik, 1999. "Russian local governmental reforms: autonomy for accounting development?," European Accounting Review, Taylor & Francis Journals, vol. 8(4), pages 675-700.

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