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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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)
Subjects:	H Social Sciences > HC Economic History and Conditions D History General and Old World > DK Russia. Soviet Union. Former Soviet Republics
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:	Date Event 8 November 2010 Published
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Status:	Not Peer Reviewed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

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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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