Evolution of accounting in moldova: Some reflections about the importance of historical and cultural factors

Abstract

Originality/scientific value

There are very few publications about accounting processes in the Republic of Moldova. It is important to analyze the case of the Republic of Moldova in the context of accounting transformation in post-Soviet countries, as almost all of them have similar historical and cultural implications. The research results may be useful for further studies about accounting evolution in post-communist states and also in the Republic of Moldova itself.

Citation

Alexander, D. and Ghedrovici, O. (2013), "Evolution of accounting in moldova: Some reflections about the importance of historical and cultural factors", Accounting in Central and Eastern Europe (Research in Accounting in Emerging Economies, Vol. 13), Emerald Group Publishing Limited, pp. 121-142. https://doi.org/10.1108/S1479-3563(2013)0000013010

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