Use this URL to cite or link to this record in EThOS: http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.687424
Title: Development of the accounting profession in a transitional country : the case of Serbia
Author: Skobic , Zoran
ISNI:       0000 0004 5923 6632
Awarding Body: Glasgow Caledonian University
Current Institution: Glasgow Caledonian University
Date of Award: 2015
Availability of Full Text:
Access from EThOS:
Abstract:
Research on accounting and the accountancy profession in transitional countries typically adopts theoretical and methodological frameworks, which correlate the development of the accounting and accountancy profession with social, political and historical aspects of transition. As the theoretical context of existing studies links the appearance and development of the accountancy profession in these countries with the impacts of the transition process, in many instances it appears that they adopt the perspective of assuming transitional countries as a unified whole or alternatively categorising them on the principle of geographical criteria or historical zones of influence (Enthoven, 1977; \981) or by making use of the dependency theory (WaJIace, 1990). The increased evidence of disparities in accounting system development in transitional countries resulted in the recognition of distinctive variables of a specific country environment having an impact on the growth and development of its very own accounting system (Cannony, 1987), which includes cultural variables, foreign influence, education and training, legal and regulatory environments, and internal and external professional conditions (Parker, 1984). Due to these facts, there is certainly still a need for even more investigative research on account of the number of rationales. First, there is certainly a significant diversity related to the social, political and historical background of transitional countries. Second, the presence of an organised profession, commonly reflected through the existence of a professional accounting association or, alternatively, the absence of one, can strongly influence the development of the accounting and accountancy profession in transitional countries. Hence, the process of an accounting system and accounting profession development would probably be best understood by combining a thorough analysis of the socio, political, economic and historical specificity of the individual country. In this regard, the sociopolitical and historical context of Serbia could quite possibly provide a case for just how the interactions between the specificity of a country background, coupled with the actions of existing structures, may shape the growth and development of the accountancy profession. The importance of further research is augmented by the fact that there is celtainly a lack of previous research on the development of the Serbian accountancy profession and that existing studies have frequently concentrated on individual aspects, whilst overlooking the interdependence and mutual influence of all existing factors. The primary purpose of this study is thus to explore exactly how the accountancy profession has emerged and then developed in Serbia during the last six decades. The focus x of this thesis is the development of the Serbian accountancy profession over the course of the five most significant periods in its history, characterised by the distinct alterations in relation to politics and economic conditions, which in turn, have actually been heavily contingent on the distinctive political ideology of 'socialist' Yugoslavia. Additionally, this study presents an in-depth assessment of interdependence of the above mentioned factors and the creation and actions of the accounting association in Serbia. Examination of external influences, in the form of global expansion of capitalism, in addition to free market ideology, impact of international financial organisations and their projects, international accounting regulations and the spread of western-style accountancy profession practices, particularly in the field of professional education and ethics of accountants, supplement the comprehensive insight in the growth and development of the accounting profession and accounting association in Serbia. Keywords: Accounting, Accounting Profession, Transition, Serbia
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID: uk.bl.ethos.687424  DOI: Not available
Share: