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Sweden

In: Transnational Accounting

Author

Listed:
  • Rolf Rundfelt

Abstract

In terms of accounting tradition Nobes (1993, p. 30) divides countries into two basic categories. Sweden falls into the Continental, as opposed to the so-called Anglo-Saxon, group. Continental accounting regimes are characterized as having the following general features: Legalism. Credit orientation. Secrecy. Tax domination. Form over substance. Government rules. A superficial look at Swedish accounting regulation may give the impression that Sweden is, indeed, a country strongly influenced by the continental European tradition. Actual practice, at least among the major listed companies, reveals a picture that is much more mixed. This is manifest in the fact that several Swedish companies have received prizes for their annual reports from financial analysts and others. The intention of major companies to provide their shareholders with relevant information within the constraints of a Continental legalistic system makes the development of Swedish accounting an interesting study.

Suggested Citation

  • Rolf Rundfelt, 1995. "Sweden," Palgrave Macmillan Books, in: Dieter Ordelheide (ed.), Transnational Accounting, chapter 0, pages 2371-2442, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-13233-1_26
    DOI: 10.1007/978-1-349-13233-1_26
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