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Accounting development in the Nordic countries
Linköpings universitet, Filosofiska fakulteten, Linköping, Sweden.
Linköpings universitet, Filosofiska fakulteten, Linköping, Sweden.ORCID iD: 0000-0003-1176-659X
Umeå School of Business, Umeå, Sweden.
2006 (English)In: European Accounting Association, 2006, 2006Conference paper, Published paper (Refereed)
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 This influence has now been replaced by that of the EU and other international organizations such as the IASB. 

Place, publisher, year, edition, pages
2006.
National Category
Economics
Identifiers
URN: urn:nbn:se:oru:diva-60684Local ID: 33793OAI: oai:DiVA.org:oru-60684DiVA: diva2:1139699
Conference
29th EAA Annual Congress, Dublin, Ireland, March 22-24, 2006
Available from: 2009-10-10 Created: 2017-09-08 Last updated: 2017-11-08Bibliographically approved

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Lundh, Simon

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