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Accounting Education in a Transition Economy: A Case Study of Russian Universities

Galina Preobragenskaya

Preobrazhensky Portal (Преображенский Портал)

Robert W. McGee

Fayetteville State University

Russia is in the process of converting its accounting system from the old Soviet model to one that resembles the systems found in developed market economies. The country is adopting international financial reporting standards but with a Russian flavor. To make the transition successful it is necessary to transform accounting education. Present practitioners must be educated in the new system and a new generation of accountants must learn the new system. This paper reviews the relevant accounting education literature and summarizes the results of interviews of accounting educators conducted in Russia during the summer of 2003.

Number of Pages in PDF File: 20

Keywords: accounting, education, transition economy, Russia, International Accounting Standards, IAS, International Financial Reporting Standards, IFRS

JEL Classification: I20, M41, M44, M47, M53, O16, P20

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Date posted: November 1, 2003  

Suggested Citation

Preobragenskaya, Galina and McGee, Robert W., Accounting Education in a Transition Economy: A Case Study of Russian Universities. Available at SSRN: http://ssrn.com/abstract=459361

Contact Information

Galina G. Preobragenskaya
Preobrazhensky Portal (Преображенский Портал) ( email )
Ivanov street house 18 office 1
Omsk, 644048
89533954033 (Phone)
HOME PAGE: http://www.edu-guide.ru
Robert W. McGee (Contact Author)
Fayetteville State University ( email )
School of Business and Economics
Fayetteville, NC 28301
United States
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References:  35
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