TY - JOUR
T1 - Implementing the EU accounting directives in Sweden — practitioners' views
AU - Blake, J.
AU - Fortes, H.
AU - Gorthorpe, C.
AU - Paananen, M.
N1 - Original article can be found at: http://www.sciencedirect.com/science/journal/00207063 Copyright University of Illinois. DOI: 10.1016/S0020-7063(99)00023-0 [Full text of this article is not available in the UHRA]
PY - 1999
Y1 - 1999
N2 - Sweden legislated in 1995 to implement the European Union (EU) directives relating to harmonization of accounting. This article reports the results of an empirical study, based upon interviews and a questionnaire survey, on the attitudes of Swedish practitioners to the harmonizing legislation and to the current state of Swedish accounting. The research finds that the Germanic influence on Swedish accounting is lessening in importance, with a likely weakening of the close link between taxation and accounting and a perception amongst practitioners of the increasing importance of the International Accounting Standards Committee (IASC) and US influences.
AB - Sweden legislated in 1995 to implement the European Union (EU) directives relating to harmonization of accounting. This article reports the results of an empirical study, based upon interviews and a questionnaire survey, on the attitudes of Swedish practitioners to the harmonizing legislation and to the current state of Swedish accounting. The research finds that the Germanic influence on Swedish accounting is lessening in importance, with a likely weakening of the close link between taxation and accounting and a perception amongst practitioners of the increasing importance of the International Accounting Standards Committee (IASC) and US influences.
U2 - 10.1016/S0020-7063(99)00023-0
DO - 10.1016/S0020-7063(99)00023-0
M3 - Article
SN - 0020-7063
VL - 34
SP - 421
EP - 438
JO - International Journal of Accounting
JF - International Journal of Accounting
IS - 3
ER -