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 01475967

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Abstract

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
Publisher:	Academic Press
ISSN:	01475967
Date:	March 2011
Volume:	Vol.39
Number:	No.1
Page Range:	pp. 43-64
Identification Number:	10.1016/j.jce.2010.12.002
Status:	Peer Reviewed
Publication Status:	Published
Access rights to Published version:	Restricted or Subscription Access
URI:	http://wrap.warwick.ac.uk/id/eprint/37087

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