In this paper, we review regulatory changes surrounding the adoption of international
accounting and auditing standards in 11 Central and Eastern European countries that are …

This paper gives an overview of prior writings published by Estonian researchers that have
analyzed the development of Estonian accounting legislation and financial reporting and …

Institutional pressures and the role of the state in designing the financial accounting and
reporting model in Estonia | Emerald Insight Books and journals Case studies Expert …

How an entity presents information in its financial statements is very important because
financial statements are a central feature of financial reporting–a principal means of …

The transformation of Estonia's economic system since the 1990s as a result of transition
from a centrally planned economy to a market-led one involved significant legal and …

Financial reporting and audit activities are the areas to ensure the legitimacy of the everyday
economic activities of the accounting entities. Financial reporting provides information on the …

Estonia has undergone enormous socio-economic changes during the last two decades.
These changes, and the pressures for internationalization which have increased since …

Purpose: The purpose of the article is to compare the theoretical assumptions of Gray's
model based on Hofstede's cultural dimensions and the actual evolution of accounting sys …

Cel: Celem artykułu jest porównanie teoretycznych założeń kierunku rozwoju subkultury
systemów rachunkowości zgodnie z modelem Graya, na podstawie wyników osiąganych w …

Eesti kiirelt areneva ettevõtluskeskkonna peegliks on ettevõtete poolt kasutatav
finantsarvestuse ja–aruandluse süsteem. Kui juhtimisarvestus rahuldab ettevõttesiseseid …