Although a great deal has been written on the Paris Peace Conference, only in recent years have the necessary German documents been available for an analysis of the conference, not only from the Allied viewpoint but also from the German side. One of the great problems faced by the Allied statesmen in 1919 was the territorial conflict between Germany and Poland. The final boundary decisions were much criticized then and in subsequent years, and in 1939 they became the excuse for another world war. In the 1960's, over twenty years after the boundaries established at Versailles ceased to exist, they continued to be subjects of controversy. To understand the nature of this problem, it is necessary to study the factors which influenced the delineation of the German-Polish boundary in 1919. From the conflict of national interests there emerged a compromise boundary which satisfied almost no one. After this boundary was destroyed by another world war, the victors were again faced with the complex task of reconciling conflicting strategic and economic necessities with the principle of self-determination. This time no agreement was possible, and the problem remained a significant factor in German-Polish and East-West relations. The methods by which the statesmen …

Poland's transition from a centrally-planned economy (CPE) to a market economy began in 1989. Building a market economy out of the failures of a CPE represents an unprecedented process in the history of economic development. At the core of the transition is the privatization of state-owned enterprises (SOEs). Many problems encountered during privatization are accounting related, and before privatization can occur valuation issues must be resolved. What has been the role of accounting in Poland's transition? Accounting is an interactive process that reflects and creates reality. The accounting process facilitates the calculation of the value created by a firm by attempting to trace the flow of resources through the value-creating process, and it identifies, measures, records, summarizes, and reports transactions. How these transactions are internalized determines how they flow through the accounting process, and, because the former SOEs are complex organizations in transition, decisions concerning when and how to record events can be diverse. The primary objective of this study is to provide insight into the accounting transition in Poland by addressing issues of ownership rights, valuation, financial reporting, and disclosure. The research question is: How is accounting transforming and being transformed in Poland? The research question is addressed in …