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dc.contributor.authorBlake, J.
dc.contributor.authorFortes, H.
dc.contributor.authorGorthorpe, C.
dc.contributor.authorPaananen, M.
dc.date.accessioned2009-12-14T14:06:41Z
dc.date.available2009-12-14T14:06:41Z
dc.date.issued1999
dc.identifier.citationBlake , J , Fortes , H , Gorthorpe , C & Paananen , M 1999 , ' Implementing the EU accounting directives in Sweden — practitioners' views ' , International Journal of Accounting , vol. 34 , no. 3 , pp. 421-438 . https://doi.org/10.1016/S0020-7063(99)00023-0
dc.identifier.issn0020-7063
dc.identifier.otherPURE: 80493
dc.identifier.otherPURE UUID: 8d3266eb-e0d1-44b0-87e6-2499bf2cfcf0
dc.identifier.otherdspace: 2299/4089
dc.identifier.otherScopus: 15844401286
dc.identifier.urihttp://hdl.handle.net/2299/4089
dc.descriptionOriginal 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]
dc.description.abstractSweden 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.en
dc.language.isoeng
dc.relation.ispartofInternational Journal of Accounting
dc.titleImplementing the EU accounting directives in Sweden — practitioners' viewsen
dc.contributor.institutionHertfordshire Business School
dc.description.statusPeer reviewed
rioxxterms.versionofrecordhttps://doi.org/10.1016/S0020-7063(99)00023-0
rioxxterms.typeJournal Article/Review
herts.preservation.rarelyaccessedtrue


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