Accounting's location in a transition process: the case of Hungary

Dosa, L., Gallhofer, S. and Haslam, J. (1996) Accounting's location in a transition process: the case of Hungary. Management, 1(1), pp. 25-31.

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Hungary is undergoing a transition process towards a 'post- communist' economy and society. This paper analyses aspects of accounting's location in this transition. Initially a summary of the main chararcteristics of the transition context is given. We then elaborate the sense in which the accounting change that is promoted in this context is reflective of a Western capitalistic understanding of accounting's role and functioning. We pursue this further, and drawing in the main from a particular case study of the Financial Consolidation Operation in Hungary, focus upon the senses in which this mobilisation of accounting engenders consequences detrimental to the apparent objectives underlying it. Our conclusion summarises the insights gained from the study.

Item Type:Articles
Glasgow Author(s) Enlighten ID:Gallhofer, Prof Sonja
Authors: Dosa, L., Gallhofer, S., and Haslam, J.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Management

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