Armenia was one of the first countries to join the Soviet Union after the communist revolution of 1917. Historically, Armenia had been on friendly terms with Russia, which furnished Armenia with military protection up through the 19th century (Bournoutian, 2001; Sunny, 1993). As a Christian country, it was often in danger of invasion by the Turks, who tried to kill the population or convert them to Islam. Such a massacre actually occurred in 1915, which resulted in the deaths of a substantial portion of the Armenian population (Miller and Miller, 1999; Melson et al., 1992; Graber, 1996; Hovannisian, 1986; Dadrian, 1995), with many more fleeing to other countries. Interestingly enough, one of the young girls who was taken prisoner and sold into slavery to a Bedouin later found sanctuary with a young accountant (Derdarian, 1998). After the breakup of the Soviet Union, Armenia went to war with Azerbaijan, another former Soviet republic over Karabagh, an Armenian enclave located within the borders of Azerbaijan (Walker, 1991). It is now struggling to convert its accounting and legal systems into a Western, market model (World Bank, 2002; Libaridian, 1999).
It is probably fair to say that there are now more Armenians living outside of Armenia than within. Many of them settled in Beirut, Venice, Jerusalem, California, France, and Australia, although there are Armenian communities in many other countries as well (Marsden, 1993). Mount Ararat, where the remains of Noah's Ark is supposed to have been found, used to be in Armenia, but is now in Turkey as the result of a change in borders after the Turk invasion.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
Referernce
Bournoutian, George A. (2001) Armenians and Russia, 1626–1796: A Documentary Record.Mazda Publishers
Dadrian, Vahakn N. (1995) The History of the Armenian Genocide: Ethnic Conflict from the Balkans to the Caucasus. Berghahn Books
Derdarian, Mae (1998) Vergeen: A Survivor of the Armenian Genocide. Los Angeles: ATMUS Press Publications
Enthoven, A.J.H., Sokolov, Y.V., Bychkova, S.M., Kovalev, V.V. and Semenova, M.V. (1998).Accounting, Auditing and Taxation in the Russian Federation. The IMA Foundation for Applied Research and the Center for International Accounting, University of Texas at Dallas
Friedman, Milton and Friedman, Rose (1984). The Tyranny of the Status Quo. New York:Harcourt Brace
Graber, G.S. (1996). Caravans to Oblivion: The Armenian Genocide, 1915. New York: Wiley
Hewsen, Robert H. (2001) Armenia: A Historical Atlas. Chicago: University of Chicago Press
Hovannisian, Richard G. (1986) The Armenian Genocide in Perspective. New Brunswick, NJ:Transaction Publishers
Index of Economic Freedom (2007). Washington, DC/New York: The Heritage Foundation/The Wall Street Journal. www.heritage.org
International Business Publications (2002). Armenia Investment&Business Guide. Washington,DC: International Business Publications
Johnson, Bryan T., Holmes, Kim R. and Kirkpatrick, Melanie (1998). 1999 Index of Economic Freedom. Published jointed by the Heritage Foundation and The Wall Street Journal
Kirzner, Israel M. (2001) Ludwig von Mises: The Man and His Economics. Intercollegiate Studies Institute
Libaridian, Gerard J. (1999). The Challenge of Statehood: Armenian Political Thinking since Independence. Blue Crane Books
Libaridian, Gerard J., (Ed.) (1991). Armenia at the Crossroads: Democracy and Nationhood in the Post-Soviet Era. Blue Crane Books
Marsden, Philip (1993). The Crossing Place: A Journey among the Armenians. London: HarperCollins
McGee, Robert W. (1999a). The Investment Climate in Armenia: Some Legal, Economic and Ethical Issues. Journal of Accounting, Ethics&Public Policy 2(2) Spring: 310–317
McGee, Robert W. (1999b). Accounting for Nonaccountants, third edition. Dumont, NJ: McGee Seminars
Melson, Robert, Kuper, Leo and Nelson, Robert (1992) Revolution and Genocide: On the Origins of the Armenian Genocide and the Holocaust. Chicago: University of Chicago Press
Miller, Lorna Touryan and Miller, Donald Eugene (1999) Survivors: An Oral History of the Armenian Genocide. Berkeley: University of California Press
Mises, Ludwig von (1981). Economic Calculation in the Socialist Commonwealth. Auburn, AL: Ludwig von Mises Institute
Mises, Ludwig von (1981). Socialism: An Economic and Sociological Analysis. Indianapolis:Liberty Fund, Inc
O'Driscoll, Gerald P., Jr., Holmes, Kim. R., and O'Grady, Mary Anastasia (2001). 2002 Index of Economic Freedom. Published jointly by the Heritage Foundation and The Wall Street Journal
Sunny, Ronald Grigor (1993). Looking Toward Ararat: Armenia in Modern History. Indiana University Press
Walker, Christopher J., (Ed.) (1991) Armenia and Karabagh: The Struggle for Unity. Paul &Company Publishing Consortium
World Bank (2002). Growth Challenges and Government Policies in Armenia. Washington, DC:World Bank
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2008 Springer Science + Business Media, LLC
About this chapter
Cite this chapter
McGee, R.W. (2008). Reforming Accounting Education in a Transition Economy: A Case Study of Armenia. In: McGee, R.W. (eds) Accounting Reform in Transition and Developing Economies. Springer, Boston, MA. https://doi.org/10.1007/978-0-387-25708-2_15
Download citation
DOI: https://doi.org/10.1007/978-0-387-25708-2_15
Publisher Name: Springer, Boston, MA
Print ISBN: 978-0-387-25707-5
Online ISBN: 978-0-387-25708-2
eBook Packages: Business and EconomicsBusiness and Management (R0)