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| Tekijä: | Pajunen, K. |
| Otsikko: | The internationalisation of Finnish financial reporting between 1973 and 2005 - A historical analysis |
| Lehti: | Liiketaloudellinen aikakauskirja
2009 : 1, p. 11-33 |
| Asiasana: | internationalization financial reporting accounting standards legislation history European Union Nordic countries Finland |
| Kieli: | eng |
| Tiivistelmä: | In this article, the historical process involved in the internationalization (henceforth as: int-n.) of Finnish (here as: F.) financial reporting (here as: F-f-r.) from 1973 to 2005 is under review. The data includes articles dealing with the int-n. of F. accounting legislation (as: a-leg-n.) and practice in two F. professional accounting magazines, namely Tilintarkastus / Auditing and Tilisanomat / Accounting Gazette. Included are also six interviews, material concerning the preparation of the a-leg-n., and earlier research. F-f-r. underwent internationalization in four periods. In conclusion, it is suggested that the period from the 1970s to the late-1980s was a free phase due to the possibility of local solutions in the a-leg-n. Thereafter, however, accounting harmonisation has been inevitable. Financial accounting and reporting consists also of thoughts and discussions amongst professionals. Hence, despite the global convergence of accounting standards, it is argued that a local variety of financial accounting, as a culture within a particular country, may also stay local, original, and domestic. |
SCIMA