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Accounting Reform in Transition and Developing Economies pp 139–153Cite as

Accounting Reform and the Role of Cultural and Historical Paradigms in Transitional Economies of Eastern Europe: The Case of Russia

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Accounting is the communication of financial or other management information for the purpose of decision-making by investors, creditors, or managers. Accounting information is created in a cultural context and is transmitted to the receiver and processed in a manner according to certain cultural norms which have been influenced by history and other social realities. This paper will examine certain prior work that combines culture, history, and accounting. The primary contribution will be a discussion of how Hofestede&s theory can provide insight into Russian culture and the relationship between accounting, culture, and history in Russia.

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Author information

Authors and Affiliations

  1. Eastern Washington University, USA

    Arsen M. Djatej

  2. Ohio University, USA

    Robert H. S. Sarikas & David L. Senteney

Authors
  1. Arsen M. Djatej
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  2. Robert H. S. Sarikas
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  3. David L. Senteney
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Editors and Affiliations

  1. School of Accounting College of Business Administration ACII 124, Florida International University Biscayne Bay Campus, 3000 NE 151st Street, North Miami, 33181, FL, USA

    Robert W. McGee

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Djatej, A.M., Sarikas, R.H.S., Senteney, D.L. (2008). Accounting Reform and the Role of Cultural and Historical Paradigms in Transitional Economies of Eastern Europe: The Case of Russia. In: McGee, R.W. (eds) Accounting Reform in Transition and Developing Economies. Springer, Boston, MA. https://doi.org/10.1007/978-0-387-25708-2_9

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