|Appears in Collections:||Accounting and Finance Journal Articles|
|Peer Review Status:||Refereed|
|Title:||Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation|
|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.|
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