Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/11613
Appears in Collections:Accounting and Finance Journal Articles
Peer Review Status: Refereed
Title: Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation
Authors: Borbely, Katalin
Evans, Lisa
Contact Email: lisa.evans@stir.ac.uk
Issue Date: 2006
Publisher: Taylor & Francis (Routledge) for the European Accounting Association
Citation: Borbely K & Evans L (2006) Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation, Accounting in Europe, 3 (1), pp. 135-168.
Abstract: This paper provides, against a review of prior literature on the problems faced by economies in transition from plan to market, an analysis of developments in Hungarian accounting regulation during the past 15 years. Significant legislative events are examined, as well as gradually shifting attitudes of the key players involved in the regulatory processes. We identify a number of obstacles to the development of a regulatory framework suitable to provide decision -- useful accounting information, among which the roles and attitudes of the legislator and the accounting profession feature prominently, as well as the lingering influence of taxation on accounting, and of other Continental European, code-law regulatory and accounting features. We conclude that a reduction of the influence of government and legislation is required, as well as a more progressive approach in the education and training of accountants. This should focus on the teaching of a new way of thinking and move away from the traditional teaching of detailed accounting methods.
Type: Journal Article
URI: http://hdl.handle.net/1893/11613
DOI Link: http://dx.doi.org/10.1080/09638180600920335
Rights: The publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.
Affiliation: Modern Uzleti Tudomanyok Foiskolaja (College of Modern Business Studies), Hungary
Accounting and Finance

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