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- W1963641878 abstract "This paper offers a synthesis of accounting functions in Socialist Countries (SCs). For a better understanding of the system of centrally-planned economies the changing role of the plan, the market and the institution of governmental finance are presented within their social, economic, and legal contexts. Because the state ownership dominates in the SCs, the relationships between the state budget and both the nationalized enterprises and budgetary units are described: this is the concern of the first section. In the second section, the essential features of enterprise accounting, budgetary accounting and management accounting are discussed. This leads, in the third section, to an examination of the changes of accounting functions and the status of accountants in the SCs. Finally, some recent controversial issues are reported." @default.
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- W1963641878 date "1990-03-01" @default.
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- W1963641878 title "Accounting functions in Socialist Countries" @default.
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- W1963641878 doi "https://doi.org/10.1016/0890-8389(90)90116-y" @default.
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