recognize or grant reciprocity to accountants who possess any of the various internationally
recognized accounting certifications. The market is overcoming this problem. This paper
discusses how this problem is being dealt with.
Literature Review
Not much has been written about accounting certification in transition or emerging
economies in general or Russia in particular. McGee (1999a, b) has written about accounting
certification in Armenia. The Armenian model transfers some of the responsibility for
accounting certification from the finance ministry to the private sector. Armenia has adopted the
ACCA syllabus for its certification model and grants reciprocity for individuals who pass the
English language ACCA exams.
A very brief article mentions that some CIMA training is given in Russia but does not go
into any detail (Anon. 2001). A USAID-funded project to establish regional accounting
certification in five Central Asian republics and perhaps Ukraine and Moldova using a different
model has been in existence for several years, but no scholarly articles have been published
about the program. The authors learned of this program during the course of the interviews. The
private fir
论文范文http://www.chuibin.com/ m that has the USAID contract (Pragma) was contacted but declined to provide any
details about the program.
However, some information about this program is available on the internet. Enthoven
(2003) mentions this program in a brief article. The United States Agency for International
Development (USAID) website also provides some information about it. This program is
discussed in more detail below.本文来自辣.文,论-文·网原文请找腾讯324.9114
The International Center for Accounting Reform (ICAR) Newsletter (1999) briefly
mentions the need for an internationally recognized Russian accounting and auditing certification
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