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Accounting development in the Nordic countries
Linköpings universitet, Filosofiska fakulteten. Linköpings universitet, Ekonomiska institutionen, Företagsekonomi.
Linköpings universitet, Filosofiska fakulteten. Linköpings universitet, Ekonomiska institutionen, Företagsekonomi.
Umeå School of Business Umeå universitet.
2006 (Engelska)Ingår i: European Accounting Association,2006, 2006Konferensbidrag, Publicerat paper (Refereegranskat)
Abstract [en]

Nordic countries are often viewed as a common group for accounting purposes due to cultural similarities and a high degree of economic integration. Actual accounting practice, however, varies substantially among the Nordic countries, both theoretically and in practice. A major early step in standardization of accounting practice across the EU is to identify reasons for differences in evolution. This study examines social and institutional factors using the analytical methods of similarities and indirect method of differences developed by the classic Economics writer John Stuart Mill. The results indicate that certain institutional factors are strong forces influencing the accounting practises of the Nordic countries. Notably, the influence of key scholars perpetuated German influence on accounting practice long after the end of World War II when other German influence on society declined markedly. This influence has now been replaced by that of the EU and other international organizations such as the IASB. 

Ort, förlag, år, upplaga, sidor
2006.
Nationell ämneskategori
Samhällsvetenskap
Identifikatorer
URN: urn:nbn:se:liu:diva-37145Lokalt ID: 33793OAI: oai:DiVA.org:liu-37145DiVA, id: diva2:257994
Tillgänglig från: 2009-10-10 Skapad: 2009-10-10

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Fagerström, ArneLundh, Simon

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