Accounting Policy and Institutional Pressures: the Case of Estonia

Liis Talpas ., Lehte Alver ., Jaan Alver .

Abstract


The purpose of current paper is to analyze
influence of institutional pressures in development of Estonian
accounting policy. The system has been analyzed from the
viewpoint of three theories: coercive, normative and mimetic
institutional pressures.


Full Text:

PDF

Refbacks

  • There are currently no refbacks.