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Forging success : Soviet managers and accounting fraud, 1943 to 1962
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Harrison, Mark (2010) Forging success : Soviet managers and accounting fraud, 1943 to 1962. Working Paper. Coventry, UK: Department of Economics, University of Warwick. CAGE Online Working Paper Series, Volume 2010 (Number 34).
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Text (Working paper)
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Official URL: http://www2.warwick.ac.uk/fac/soc/economics/resear...
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: | Working or Discussion Paper (Working Paper) | ||||
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Subjects: | H Social Sciences > HC Economic History and Conditions D History General and Old World > DK Russia. Soviet Union. Former Soviet Republics |
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Divisions: | Faculty of Social Sciences > Economics | ||||
Library of Congress Subject Headings (LCSH): | White collar crimes -- Soviet Union, Incentives in industry -- Soviet Union, Soviet Union -- Economic conditions -- 1917-1945, Soviet Union -- Economic conditions -- 1945-1955, Soviet Union -- Economic conditions -- 1955-1965, Accounting fraud -- Soviet Union | ||||
Series Name: | CAGE Online Working Paper Series | ||||
Publisher: | Department of Economics, University of Warwick | ||||
Place of Publication: | Coventry, UK | ||||
Official Date: | 8 November 2010 | ||||
Dates: |
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Volume: | Volume 2010 | ||||
Number: | Number 34 | ||||
Number of Pages: | 46 | ||||
Institution: | University of Warwick | ||||
Status: | Not Peer Reviewed | ||||
Publication Status: | Published | ||||
Access rights to Published version: | Open Access (Creative Commons) | ||||
Date of first compliant deposit: | 1 August 2016 | ||||
Date of first compliant Open Access: | 1 August 2016 |
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Forging success : Soviet managers and false accounting, 1943 to 1962. (deposited 01 Sep 2009 10:45)
- Forging success : Soviet managers and accounting fraud, 1943 to 1962. (deposited 05 Nov 2013 14:52) [Currently Displayed]
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