Accounting and Accountability in Emerging and Transition Economies: Supplement 2

Reseña:
This special edition (Supplement 2) of Research in Accounting in Emerging Economies (RAEE) is about the science, art, and craft of transforming accounting and accountability in emerging and transition economies. Accounting in less developed countries and, more recently, countries in transition from the communist to the capitalist systems has been a neglected area of research, possibly because of the Western-centric nature of leading research journals. This neglect is surprising for accounting is vital for the success of widespread market-based policies for economic development. Neglect of accounting issues (which is common) can imperil the overall policy aims. Fortunately, as the papers in this special issue bear testament, a lively and growing research literature is beginning to emerge on such topics in response to practical problems that are becoming manifest.