Accounting in the Soviet Union


This book focuses on accounting for Soviet industrial enterprises as it exists within the U.S.S.R.'s managed socialist economy. Ash and Strittmatter examine the methodology of accounting as a required first step in the evaluation of Soviet enterprise data, and explore such topics as the importance of control through accounting, which enabled the government to direct industrial activity, and the influence of Marxist/Leninist philosophy on economic planning, market activity, and enterprise recordkeeping and financial reporting. They conclude that standardized accounting systems have been essential for economic control of the country.

Additional information

Publisher: Place of publication:
  • New York
Publication year:
  • 1992


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