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TLets687424
Development of the accounting profession in a transitional country :
[Thesis]
Skobic , Zoran
the case of Serbia
Glasgow Caledonian University
2015
Ph.D.
Glasgow Caledonian University
2015
Research on accounting and the accountancy profession in transitional countriestypically adopts theoretical and methodological frameworks, which correlate the developmentof the accounting and accountancy profession with social, political and historical aspects oftransition. As the theoretical context of existing studies links the appearance and developmentof the accountancy profession in these countries with the impacts of the transition process, inmany instances it appears that they adopt the perspective of assuming transitional countries asa unified whole or alternatively categorising them on the principle of geographical criteria orhistorical zones of influence (Enthoven, 1977; \981) or by making use of the dependencytheory (WaJIace, 1990).The increased evidence of disparities in accounting system development intransitional countries resulted in the recognition of distinctive variables of a specific countryenvironment having an impact on the growth and development of its very own accountingsystem (Cannony, 1987), which includes cultural variables, foreign influence, education andtraining, legal and regulatory environments, and internal and external professional conditions(Parker, 1984). Due to these facts, there is certainly still a need for even more investigativeresearch on account of the number of rationales. First, there is certainly a significant diversityrelated to the social, political and historical background of transitional countries. Second, thepresence of an organised profession, commonly reflected through the existence of aprofessional accounting association or, alternatively, the absence of one, can stronglyinfluence the development of the accounting and accountancy profession in transitionalcountries.Hence, the process of an accounting system and accounting profession developmentwould probably be best understood by combining a thorough analysis of the socio, political,economic and historical specificity of the individual country. In this regard, the sociopoliticaland historical context of Serbia could quite possibly provide a case for just how theinteractions between the specificity of a country background, coupled with the actions ofexisting structures, may shape the growth and development of the accountancy profession.The importance of further research is augmented by the fact that there is celtainly a lack ofprevious research on the development of the Serbian accountancy profession and that existingstudies have frequently concentrated on individual aspects, whilst overlooking theinterdependence and mutual influence of all existing factors.The primary purpose of this study is thus to explore exactly how the accountancyprofession has emerged and then developed in Serbia during the last six decades. The focusxof this thesis is the development of the Serbian accountancy profession over the course of thefive most significant periods in its history, characterised by the distinct alterations in relationto politics and economic conditions, which in turn, have actually been heavily contingent onthe distinctive political ideology of 'socialist' Yugoslavia.Additionally, this study presents an in-depth assessment of interdependence of theabove mentioned factors and the creation and actions of the accounting association in Serbia.Examination of external influences, in the form of global expansion of capitalism, in additionto free market ideology, impact of international financial organisations and their projects,international accounting regulations and the spread of western-style accountancy professionpractices, particularly in the field of professional education and ethics of accountants,supplement the comprehensive insight in the growth and development of the accountingprofession and accounting association in Serbia.Keywords: Accounting, Accounting Profession, Transition, Serbia
Skobic , Zoran
Glasgow Caledonian University
مطالعه متن کتاب p
[Thesis]
276903
a
Y
