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| Tekijä: | Pajunen, K. |
| Otsikko: | Current Finnish accounting thought in relation to International Financial Reporting Standards and earlier Finnish accounting traditions: Results from a survey of Finnish accounting professionals |
| Lehti: | Liiketaloudellinen aikakauskirja
2010 : 2, p. 145-177 |
| Asiasana: | accounting financial reporting standards Nordic countries Finland |
| Kieli: | eng |
| Tiivistelmä: | This study aims to discover the nature of the accounting thought existing in present-day Finland in relation to the International Financial Reporting Standards (IFRS) and earlier accounting traditions (hereafter as: acc-trds). The data was gathered in 2008 through a survey of Finnish accounting professionals (herein as: a-prfls). It seems that older Finnish a-prfls. still prefer earlier Finnish acc-trds. being critical of the IFRSs. In the case of some aspects, practical experience of the IFRSs has set up critical attitudes. The expenditure-revenue theory is still seen in Finland in both positively and negatively. Yet, prfls. enthusiastic about them are keen to reject the older Finnish acc-trds. Based on factor analysis, there are four lines of accounting thought found in Finland as to the IFRSs and earlier acc-trds.: i) IFRS enthusiasm, ii) Fair value emphasis, iii) IFRS criticism and iv) Conservative prudence. |
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