Accounting's location in a transition process: the case of Hungary

摘要: Hungary is undergoing a transition process towards 'post- communist' economy and society. This paper analyses aspects of accounting's location in this transition. Initially summary the main chararcteristics context given. We then elaborate sense which accounting change that promoted reflective Western capitalistic understanding role functioning. pursue further, drawing from particular case study Financial Consolidation Operation Hungary, focus upon senses mobilisation engenders consequences detrimental to apparent objectives underlying it. Our conclusion summarises insights gained study.