Much has been written about the ecomic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the ecomic, legal, political, and sociological pr- lems these ecomies have had to face during the transition period. However, t much has been written about the dramatic changes that have to be made to the accounting and ? nancial system of a transition ecomy. This book was written to help ? ll that gap. This book is the sixth in a series to examine accounting and ? nancial system reform in transition and developing ecomies. The ? rst book (Accounting and Financial System Reform in a Transition Ecomy: A Case Study of Russia) used Russia as a case study. The second volume in the series (Accounting and Financial System Reform in Eastern Europe and Asia) examined some additional aspects of the reform in Russia and also looked at the accounting and ? nancial system reform efforts that are being made in Ukraine, Bosnia and Herzegovina, Armenia, Eastern Europe, and Central Asia. The third volume (Taxation and Public Finance in Tran- tion and Developing Ecomies) examined taxation and public ? nance in transition and developing ecomies. The fourth volume (Accounting Reform in Transition and Developing Ecomies) examines accounting reform in transition and devel- ing ecomies.
Robert W. McGee is a professor at the Florida International University, USA. He has doctorates in accounting, economics, law and philosophy. He is an attorney, certified public accountant, certified management accountant and economist and has worked on the USAID Accounting Reform projects in Russia, Armenia and Bosnia & Herzegovina and was a nonresident advisor for the USAID Accounting Reform projects in Georgia and Kazakhstan. He has published more than 40 books and more than 300 scholarly articles in the fields of accounting, taxation, economics, law and philosophy. He is co-author of Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia, which is forthcoming from Springer Science. One of his other recent books is The Philosophy of Taxation and Public Finance, published by Kluwer Academic Publishers.