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| Author: | Blake, J. |
| Title: | Implementing the EU accounting directives in Sweden - practitioners' views |
| Journal: | International Journal of Accounting
1999 : VOL. 34:3, p. 421-438 |
| Index terms: | ACCOUNTING SWEDEN ACCOUNTING STANDARDS |
| Language: | eng |
| Abstract: | 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. |
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