An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Tuyen Nhu Le
Hec School Of Management Paris France

Abstract: Accounting system rebuilding is among the primary working fields in the transitional economies. We assume that accounting is a complex set of coding systems, languages, and calculative mentality to represent the economic reality which we qualify by accounting “forms”. The accounting reform will provide new forms of economic social representation through accounting figures, concepts, classifiacation categories. Considering the accounting reform as an activating process in the economic transition towards market economy we would like to propose a new perspective in apprehending the role of accounting as a catalytic factor in the shift towards market economy.

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