The "anti-stapler" and the transfer of social sphere functions from federal enterprises to local governments: Lack of accounting rules contributes to Russia's financial woes

International Journal of Accounting

Volumn 35, Issue 1, 2000, Pages 151-162

  Lindberg, Deborah L ^a   Lindberg, Walter F ^b   Razaki, Khalid A ^a  

^a ILLINOIS STATE UNIVERSITY   (United States)

^b McLean County   (United States)

Author keywords

Accounting in Russia; International accounting standards; Performance budgeting; Raions and oblasts; Russia; Taxes

Indexed keywords

EID: 0042252860     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0020-7063(99)00050-3     Document Type: Article

References (4)

1. Bush, J. 1998. "Sizing Up Russia." Central European, 8(March): 31-34.
2. Coyle, W. H. and V. V. Platonov. 1998. "Insights Gained from International Exchange and Educational Initiatives Between Universities: The Challenges of Analyzing Russian Financial Statements." Issues in Accounting Education, 13(February): 223-233.
3. Doupnik, T. S. and S. B. Salter. 1993. "An Empirical Test of a Judgmental International Classification of Financial Reporting Practices." Journal of International Business Studies, 24(First Quarter): 41-60.
4. Gleason, R. 1998. "Speaker: Russian Crises have Worldwide Impact." The Pantagraph [Daily Newspaper of Bloomington-Normal, IL](September 10): A7.