Advertisement

Abstract

This chapter describes and summarizes the USAID Accounting Reform Project in Armenia. After a brief introduction that discusses the history and culture of Armenia, the chapter goes into a discussion of the major aspects of accounting reform, which included assisting the Finance Ministry adopt and implement International Accounting Standards (IAS) and International Standards on Auditing (ISA), translating accounting materials into Armenian and Russian, upgrading the accounting curriculum at all the major universities and institutes, facilitating the growth of a private sector accounting association, assisting in the development of continuing professional education programs (CPE) for practitioners and helping to establish an accounting certification program. One of the authors was employed by a private consulting firm that had the USAID accounting reform contract for Armenia.

Keywords

Economic Freedom Account Standard International Financial Reporting Standard Generally Accept Accounting Principle International Account Standard 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  1. Bournoutian, George A. 2001. Armenians and Russia, 1626–1796: A Documentary Record. Mazda Publishers.Google Scholar
  2. CIA. 2005. World Fact Book, www.cia.gov/cia/publications/factbook/Google Scholar
  3. Dadrian, Vahakn N. 1995. The History of the Armenian Genocide: Ethnic Conflict from the Balkans to the Caucasus. Berghahn Books.Google Scholar
  4. Derdarian, Mae. 1998. Vergeen: A Survivor of the Armenian Genocide. Los Angeles: ATMUS Press Publications.Google Scholar
  5. Enthoven, Adolf J.H., Yaroslav V. Sokolov, Svetlana M. Bychkova, Valery V. Kovalev and Maria V. Semenova. 1998. Accounting, Auditing and Taxation in the Russian Federation. The IMA Foundation for Applied Research and the Center for International Accounting, University of Texas at Dallas.Google Scholar
  6. Friedman, Milton and Rose Friedman. 1984. The Tyranny of the Status Quo. New York: Harcourt Brace.Google Scholar
  7. Graber, G.S. Caravans to Oblivion: The Armenian Genocide, 1915. 1996. New York: John Wiley & Sons.Google Scholar
  8. Hewsen, Robert H. 2001. Armenia: A Historical Atlas. Chicago: University of Chicago Press.Google Scholar
  9. Hovannisian, Richard G. 1986. The Armenian Genocide in Perspective. New Brunswick, NJ: Transaction Publishers.Google Scholar
  10. International Business Publications. 2002. Armenia Investment & Business Guide. Washington, DC: International Business Publications.Google Scholar
  11. Johnson, Bryan T., Kim R. Holmes and Melanie Kirkpatrick. 1998. 1999 Index of Economic Freedom. Published jointed by the Heritage Foundation and The Wall Street Journal.Google Scholar
  12. Kirzner, Israel M. 2001. Ludwig von Mises: The Man and His Economics. Intercollegiate Studies Institute.Google Scholar
  13. Libaridian, Gerard J. 1999. The Challenge of Statehood: Armenian Political Thinking Since Independence. Blue Crane Books.Google Scholar
  14. Libaridian, Gerard J., editor. 1991. Armenia at the Crossroads: Democracy and Nationhood in the Post-Soviet Era. Blue Crane Books.Google Scholar
  15. Marsden, Philip. 1993. The Crossing Place: A Journey among the Armenians. London: Harper Collins.Google Scholar
  16. McGee, Robert W. 1999a. The Investment Climate in Armenia: Some Legal, Economic and Ethical Issues. Journal of Accounting, Ethics & Public Policy 2(2) Spring: 310–317.Google Scholar
  17. McGee, Robert W. 1999b. Accounting for Nonaccountants, third edition. Dumont, NJ: McGee Seminars, Inc.Google Scholar
  18. Melson, Robert, Leo Kuper and Robert Nelson. 1992. Revolution and Genocide: On the Origins of the Armenian Genocide and the Holocaust. Chicago: University of Chicago Press.Google Scholar
  19. Miles, Marc A., Edwin J. Feulner and Mary Anastasia O’Grady. 2005. 2005 Index of Economic Freedom. Washington, DC and New York: Heritage Foundation and The Wall Street Journal. www.heritage.org.Google Scholar
  20. Miller, Lorna Touryan and Donald Eugene Miller. 1999. Survivors: An Oral History of the Armenian Genocide. Berkeley: University of California Press.Google Scholar
  21. Mises, Ludwig von. 1981. Economic Calculation in the Socialist Commonwealth. Auburn, AL: Ludwig von Mises Institute.Google Scholar
  22. Mises, Ludwig von. 1981. Socialism: An Economic and Sociological Analysis. Indianapolis: Liberty Fund, Inc.Google Scholar
  23. O’Driscoll, Gerald P., Jr., Kim R. Holmes and Mary Anastasia O’Grady. 2001. 2002 Index of Economic Freedom. Published jointed by the Heritage Foundation and The Wall Street Journal.Google Scholar
  24. Sunny, Ronald Grigor. 1993. Looking Toward Ararat: Armenia in Modern History. Indiana University Press.Google Scholar
  25. Walker, Christopher J., editor. 1991. Armenia and Karabagh: The Struggle for Unity. Paul & Company Publishing Consortium.Google Scholar
  26. World Bank. 2002. Growth Challenges and Government Policies in Armenia. World Bank.Google Scholar

Copyright information

© Springer Science+Business Media, Inc. 2006

Personalised recommendations