Accounting in Ukraine since independence: Real politik, problems and prospects

European Accounting Review

Volumn 14, Issue 3, 2005, Pages 603-633

  Solodchenko, Irena ^a   Sucher, Pat ^b  

^a Economics Expert   (Ukraine)

^b UNIVERSITY OF LONDON   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 33750956229     PISSN: 09638180     EISSN: 14684497     Source Type: Journal    
DOI: 10.1080/0963818042000336755     Document Type: Article

References (54)

1. Accounting Law (1999) On accounting and financial reporting in Ukraine, Ukraine, No. 996-XIV (Zakon, Pro buhgalters'kiy oblik ta finansovu zvitnist v Ukrayini, 16.07.1999, No. 996-XIV).
2. Amendments (2000) On amendments to the Order on filling out profit statement, No. 306 (Zminy Do Poriadku sklsdannia Deklaratsiyi pro prybutok pidpriemstva, zatverdzheni nakazom DPAU, 12.06.2000, No. 306).
3. Amendments Law (1997) On amendments to the Tax Profit Law, Ukraine, No. 639/97-VR (Zakon Ukrayini, Pro vnesennia zmin do Zakonu Ukrayini ‘Pro opodatkuvannia pributku pidpriemstv’, 18.11.1997, No. 639/97-VR).
4. Bailey, D., 1995. Accounting in transition in the transitional economy. European Accounting Review, 4: 595–623.
5. Bilukha, M., 2001. Accounting science of Ukraine in the XXI century. Accounting & Auditing, 2: 21 (Buhgalters'ka nauka Ukrayini u XXI stolitty, Buhgalters'kyi oblik ta audit, No. 2, 2001)
6. Briston, R., 1978. The evolution of accounting in developing countries. International Journal of Accounting, Education and Research,: 105–120.
7. Buhgalteria. 2003. It is never too late to learn, Reportage.: 48–51. (Buhgalteriya, Vchytysia nikoly ne pizno, No. 45, 2003)
8. Business. 2002a. The strength of wishes.: 85 (Biznis, Sila bazhan, 30.09.2002)
9. Business. 2002b. From an advertisement on a fence ‘… we give out the certificate of an international type’.: 35 (Biznis, Z ob'avy na zabory ‘– damo sertificat mizhnarodnogo zrazka’, 08.07.2002)
10. Butinets, F., 2001a. Accounting: Thoughts of an Academic, Buhgalters'kyi oblik: rozdumy vchenogo. Zhitomir/‘Rhutha’
11. Butinets, F., 2001b. The History of Accounting Istoriya buhgalters'kogo obliku) Zhitomir/‘Rhutha’
12. Chatskis, E., and Soukharev, P., 1994. The new Chart of Accounts is an objective necessity (Collective discussion study). Accounting & Auditing, 6: 5–6. (Noviy Plan rahunkiv–ob'ektivna neobhidnist (po materialam kollektivnogo obgovorennia), Buhgalters'kyi oblik ta audit, No. 6, 1994)
13. Chumachenko, M., 1997. Accounting: its past, present and…future?. Accounting World, 1: 4–12. (Buhgalters'kiy oblik: mynule, teperishnie ta…maybutne?, Svit buhgalters'kogo obliku, No. 1, 1997)
14. EBRD. 1998. Transition Report, London: European Bank for Reconstruction and Development.
15. EBRD. 2000. Transition Report, London: European Bank for Reconstruction and Development.
16. EBRD. 2003. Transition Report, London: European Bank for Reconstruction and Development.
17. Edict. 1996. On the creation of the State Tax Administration and local state administrations, President of Ukraine, No. 760/96. (Ukaz Prezidenta No. 760/96, Pro stvorennia derzhavnoyi podatkovoyi administratsiyi Ukrayini ta mistsevih derzhavnih podatkovih administratsiy, 22.08.1996)
18. Galitsian contracts. 1999a. Ukraine wants to apply accounting…1688 year of birth.: 12 (Galitski kontrakty, V Ukrayini hochut' vprovadity systemu buhobliku…1688 roku narodzhennia, 11.1999)
19. Galitsian contracts. 1999b. We will force you to be standardised. It will not hurt you, but you will have to be suffering some time.: 10–12. (Galitski kontrakty, My vas zastandartymo ne boliache. Ale poterpity dovedet'sa, 11.1999)
20. Galitsian contracts. 2003. A revisor is not a profession, it is a state of mind. (Galitski kontrakty, Revisor–tse ne professiya, a stan dushi, No. 4, 04.01.2003)
21. Garrod, N., and Turk, I., 1995. The development of accounting regulation in Slovenia. European Accounting Review, 4 (4): 749–764.
22. Golov, S., 1995. Foreign currency accounting and reporting. Accounting & Auditing, 12: 14–23. (Oblik ta zvitnist' v inozemniy valuty, Buhgalters'kyi oblik ta audit, No. 12, 1995)
23. Golov, S., 1996. The transformation of Ukrainian enterprises, reporting in compliance with international accounting standards. Accounting & Auditing, 2: 17–24. (Transformatsiya zvitnosty ukrayins'kih pidpriemstv zgidno mizhnarodnym standartam obliku, Buhgalters'kyi oblik ta audit, No. 2, 1995)
24. Golov, S., 1998. Accounting: from book-keeping to the integrated information system. Accounting & Auditing, 5: 9–17. (Buhgalters'kiy oblik: vid rahivnitstva do integrovanoyi informatsiynoyi sistemi, Buhgalters'kyi oblik ta audit, No. 5, 1998)
25. Golov, S., 2002. Let my mother be not the sole one who liked it…(On the certification issue). Ukrainian Bulletin of Accountants and Auditors, 17: 12–17. (Nehay bude priyemno ne tilki matusy, Visnyk buhgaltera ta auditora Ukrayini, No. 17, 2002)
26. Golov, S., 2003. Accounting reform in Ukraine: results, problems and future [IRA], EAA 2003 Congress, Seville, Spain. Available at: http://www.eaa-online.org/presentationfiles/1425.cfm?ID = 1425&CFID = 158698&CFTOKEN = 36391345
27. Golovaty, S., Denisenko, L., and Poludenny, M., 2001. The report: ‘The corruption in Ukraine: motives. Distinctive features. Aftermath’. Transparency International & Ukrainian Legal Foundation, (Doklad ‘Koruptsiya v Ukrayini: Prichini. Osoblivosty. Naslidki’. Ukrayins'ka pravnicha fundatsiya, 2001)
28. Gracheva, R., 2002. “ Accounting standards as they are and what they must be ”. In Debit–Kredit, Vol. No. 36, Standarty buhobliku: yakimi vony ye i yakimi povinni buty. Debet–Kredit, No. 36, 2002
29. Hansen, J., 2000. On improving business environment, municipalities can change the situation for the better. Aspekty Samovraiduvannia (Journal of the US–Ukraine Community Partnerships Project, 2 (7) Available at: http://www.usukraine.org/cpp/journal/as0002/hansen.html
30. Hove, M. R., 1986. Accounting practices in developing countries: colonialism's legacy of inappropriate technologies. International Journal of Accounting,: 81–100.
31. King, N., Beattie, A., and Cristescu, A.-M., 2001. Developing accounting and audit in a transition economy: the Romanian experience. European Accounting Review, 10: 149–171.
32. Krzywda, D., Bailey, D., and Schroeder, M., 1995. A theory of European accounting development applied to accounting change in contemporary Poland. European Accounting Review, 4 (4): 625–654.
33. Kuchma, L. (2000) Ukraine: steps to XXI century. The strategy of economic and social policy during 2000–2004, President's message to the Supreme Council (Verkhovna Rada) of Ukraine, Kiev (Ukrayina: postup u XXI stolittia. Strategiya ekonomychnoyi ta sitsialnoyi politiki na 2000–2004 rr., Poslannia do Verkhovnoyi Radi Ukrayini, Kiyiv).
34. Kuchma, L. (2002) About domestic and external position of Ukraine in 2001, President's message to the Supreme Council (Verkhovna Rada) of Ukraine, Kiev (Pro vnutrishne i zovnishne stanovishce Ukrayini u 2002 rotsy, Poslannia do Verkhovnoyi Radi Ukrayini, Kiyiv).
35. Lovinska, L., 1995. In looking for a new form of accounting. Accounting & Auditing, 6: 35 (V poshukah novoyi formy buhgalters'kogo obliku, Buhgalters'kyi oblik ta audit, No. 6, 1995)
36. Mossakovsky, V., 2003. On perspectives of accounting development in Ukraine. Accounting & Auditing, 6: 10–20. (Pro perspectyvy podal'shogo rozvytku buhgalters'kogo obliku v Ukrayini, Buhgalters'kyi oblik ta audit, No. 6, 2003)
37. Nobes, C., 1998. “ Accounting in developing economies ”. In The Association of Chartered Certified Accountants
38. Oguiychuk, M., 1997. The uniform methodological base of Ukrainian accounting and reporting and its conformity with developed countries' methodology. Accounting World, 5: 3–9. (Yedini metodologichni zasadi buhgalters'kogo obliku i zvitnosti v Ukrayini ta yih vidpovidnist' metodologiyi krayin z rozvinutoyu ekonomikoyu, No. 5, 1997)
39. Order. 1997. On the approval of the instruction for revisions and audit by the State Control and Revision Service in Ukraine. No. 121 (3 October) (Nakaz No. 121, Pro zatverdzhennia Insrruktsiyi pro poriadok provedennia reviziy i perevirok derzhavnoyu kintrolno-reviziynoyu sluzhboyu v Ukrayini, 03.10.1997)
40. Ordinance. 1990. On the creation of the State Tax Inspection in the URSR, the Council of Ministers of URSR. No. 74 (12 April) (Postanova RM URSR No. 74, Pro stvorennia derzhavnoyi podatkovoyi sluzhbi v Ukrayinskiy RSR, 12.04.1990)
41. Ordinance. 1993. On the approval of the Regulation for accounting and reporting in Ukraine, the Cabinet of Ukraine. No. 250 (3 April) (Postanova KMU No. 250, Pro zatverdzhennia Polozhennia pro organizatsiyu buhgalterskogo obliku i zvitnosti v Ukrayini, 03.04.1993)
42. Postup. 2002. They ask for taking a criminal action against some tax inspectors.: 1 (Postup, Proty okremih podatkivtsiv prosiat' porushity kriminalnu spravu, 25.01.2001)
43. Redko, O., 1998. An auditor's look at accounting harmonisation in Ukraine. Accounting World, 6: 2 (Auditors'kiy pogliad na garmonizatsiyu buhgalters'kogo obliku v Ukrayini, Svit buhgalters'kogo obliku, No. 6, 1998)
44. Seal, W., Sucher, P., and Zelenka, I., 1995. The changing organisation of Czech accounting. European Accounting Review, 4 (4): 659–684.
45. Seal, W., Sucher, P., and Zelenka, I., 1996. Post-socialist transition and the development of an accountancy profession in the Czech Republic. Critical Perspectives on Accounting, 7: 485–508.
46. Securities of Ukraine. 1999. The reforming of accounting.: 1 (Zinny papery Ukrayiny, Reformuvannia buhgalters'kogo obliku, No. 1 (38), 14.01.1999)
47. Shipka, O., and Kroock, N., 2002. The smashing force of the CRA: can we fight against it?. The Ukrainian Bulletin of Accountants and Auditors, 20: 20–25. (KRUshiyna syla: chi mozhna z neyu borotisia?)
48. Tax Income Law (1992) Ukraine, No. 2146-XII, (Zakon Ukrayini, Pro opodatkuvannia dohodiv pidpriemstv ta organizatsiy, No. 2146-XII, 21.02.1992).
49. Tax Profit Law (1994) Ukraine, No. 334/94-VR (Zakon Ukrayini, Pro opodatkuvannia pributku pidpriemstv, No. 334/94-VR, 28.12.1994).
50. Tax Service Law (1990) On the State Tax Service in Ukrainian SSR, Supreme Soviet of URSR, No. 509-XII, 4 December (Zakon VR URSR No. 509-XII, Pro derzhavnu podatkovu sluzhbu v Ukrayinskiy RSR, 04.12.1990).
51. Tax Service Law (1993) On the State Tax Service in Ukraine, Ukraine, No. 3813-12 as in force on 24 December (Zakon VRU, Pro derzhavnu podatkovu sluzhbu v Ukrayini' v redaktsiyi Zakonu Ukrayini, No. 3813-12, 24.12.1993).
52. Ukrainian truth. 2002. Who needs social institutions in Ukraine, 20 June 2002. 15: 40 Available at: www.pravda.com.ua (Ukrayins'ka pravda, Komu potribni gromads'ki organizatsiyi v Ukrayiny, 20.06.2002)
53. World Bank. 1998. Ukraine–Second Enterprise Development Adjustment Loan, No. PID6109, World Bank. Available at: http://www.wds.worldbank.org/servlet/WDSContentServer/WDSP/IB/1998/02/04/000009265_3980929101120/Rendered/INDEX/multi0page.txt
54. World Bank. 2002. Report on the Observance of Standards and Codes: Ukraine Vol. 15 August., Accounting and Audit