Forging success : Soviet managers and accounting fraud, 1943–1962
Harrison, Mark, 1949-. (2011) Forging success : Soviet managers and accounting fraud, 1943–1962. Journal of Comparative Economics, Vol.39 (No.1). pp. 43-64. ISSN 01475967Full text not available from this repository.
Official URL: http://dx.doi.org/10.1016/j.jce.2010.12.002
Attempting to satisfy their political masters in a target-driven culture, Soviet managers had to optimize on many margins simultaneously. One of these was the margin of truthfulness. False accounting for the value of production was apparently widespread in some branches of the economy and at some periods of time. A feature of accounting fraud was that cases commonly involved the aggravating element of conspiracy. The paper provides new evidence on the nature and extent of accounting fraud; the scale and optimal size of conspiratorial networks; the authorities’ willingness to penalize it and the political and social factors that secured leniency; and inefficiency in the socialist market where managers competed for political credit.
|Item Type:||Journal Article|
|Subjects:||D History General and Old World > DK Russia. Soviet Union. Former Soviet Republics
H Social Sciences > HC Economic History and Conditions
|Divisions:||Faculty of Social Sciences > Economics|
|Library of Congress Subject Headings (LCSH):||Accounting fraud -- Soviet Union, Soviet Union -- Economic conditions -- 1945-1955, Soviet Union -- Economic conditions -- 1955-1965|
|Journal or Publication Title:||Journal of Comparative Economics|
|Page Range:||pp. 43-64|
|Access rights to Published version:||Restricted or Subscription Access|
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