Accounting in the Soviet Union (Hardcover)
By Ehiel Ash; Robert StrittmatterPublisher: ABC-CLIO
EAN-13: 9780275930691ISBN-10: 0-275-93069-6
Book Description
Although many books have been published in the Soviet Union on the theory and practice of accounting in the United States, this is the first work to provide Americans with an analogous exchange of information. Ehiel Ash and Robert Strittmatter describe the details of accounting procedure for Soviet industrial enterprises as it exists in the USSR's managed socialist economy. The methodology of accounting is examined as a required first step in the evaluation of Soviet enterprise data, and the continuing interdependence of accounting, planning, statistics, and economic policies is also stressed.Since accounting methodology is the only means in the Soviet Union for collecting, classifying, and summarizing economic information, Ash and Strittmatter characterize a firm grounding in Soviet theory and practice as essential for the examination of statistical data on the Soviet economy. They divide their work into three parts, covering the political and economic environment of Soviet enterprise management, accounting theory as the basis for creating accounting practice, and accounting for economic resources and processes in industrial enterprises. Among the topics discussed are control through accounting, and the Soviet government's use of it to direct industrial activity and the economic behavior of its people; and the influence of Marxist/Leninist philosophy on economic planning, market activity, and enterprise recordkeeping and financial reporting. This unique work will be a useful resource for students and professionals in the fields of accounting, Soviet studies, and international business, as well as a valuable addition to both public and academic libraries.
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