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The Internationalization Of The Estonian Accounting System

Author

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  • Juta Tikk

    (Tallinn University of Technology, Estonia)

Abstract

The purpose of the given article is to explore, describe, compare and sum up the process of internationalization of financial accounting in Estonia in the period of market economy. The research methods used comprised investigating specialist literature and valid international and local standard documents. The data received from a questionnaire about the influence of the latest amendments in acts on the administration of financial accounting in companies, were used. Specialists’ opinion and estimates were used in drawing conclusions. The transition from planned economy to market economy actually meant the creation of a new accounting system. At the same time the legal reform of accounting took place, which called for the preparation and enforcement of legal acts. The period under study (1918-2008) embodies respectively periods with little legislation, almost no legal requirements, enormous social changes and integration the Estonian accounting system into the international framework.

Suggested Citation

  • Juta Tikk, 2010. "The Internationalization Of The Estonian Accounting System," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 10(2), pages 341-352.
    • Handle: RePEc:pet:annals:v:10:y:2010:i:2:p:341-352
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    File URL: http://upet.ro/annals/economics/pdf/2010/20100233.pdf
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    Cited by:

    1. Golubeva, Olga, 2023. "Accounting for transition: A literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).

    More about this item

    Keywords

    accounting legislation; internationalization; accounting problems;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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