Evolution of accounting in moldova
Some reflections about the importance of historical and cultural factors
Bibliographic Data
| ID | 20085070 |
|---|---|
| Authors | Dagmar Alexander (0000-0001-6743-4549), David Alexander (0000-0003-1235-3658), Olesea Ghedrovici |
| Year | 2013 |
| Pages | 121-142 |
| Publication date | 2013-12-05 |
| Peer Reviewed | Yes |
| Open Access | No |
| Type | CHAPTER |
| Venue | Accounting in Central and Eastern Europe (SOURCE_BOOK) |
| Publisher | Emerald Group Publishing Limited (PUBLISHER) |
| DOI | 10.1108/s1479-3563(2013)0000013010 |
| OpenAlex | W2484224528 |
| ISBN | 9781781909386 |
| Language | EN |
| Citations received | 1 |
| References cited | 7 |
Purpose The Republic of Moldova is a small country between Romania and Ukraine, which for more than 20 years since its independence, is still experiencing a painful process of economic and institutional reforms. The chapter provides, against a review of literature and national regulations, an analysis and possible perspectives of accounting harmonization processes in relation to historical and cultural preconditions. Approach/methodology Based on content analysis of national regulations and economic conditions in the Republic of Moldova, with the support of a literature review. Findings Our findings demonstrate that some features related to mentality, which have been formed as a result of long term political and cultural closeness and negation of individualistic and independent thinking values, are determining many contemporaneous changes in all spheres, including accounting. Originality/scientific value There are very few publications about accounting processes in the Republic of Moldova. It is important to analyze the case of the Republic of Moldova in the context of accounting transformation in post-Soviet countries, as almost all of them have similar historical and cultural implications. The research results may be useful for further studies about accounting evolution in post-communist states and also in the Republic of Moldova itself
Aesthetics · Economics · Economy · Harmonization · National accounts · Political science · Accounting and Organizational Management · Economic Issues in Ukraine · Global and Cross-Cultural Management · Accounting
| Unique citing works | 1 |
|---|---|
| Citations per year | 0,08 |
| Citation span | 2013 - 2013 (1) |
| Citation velocity | historical |
| Highly cited | No |
| Citation types | Neutral: 1 |