Accounting Policy and Institutional Pressures: The Case of Estonia

DOI: 10.5176/2010-4804_3.1.280

Authors: Lehte Alver, Jaan Alver and Liis Talpas

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.

Keywords: accounting policy, Estonia, financial reporting, institutional pressures