Abstract
This article deals with the historical development of financial accounting in Finland from 1862 to 2005. The period starts with the publication of the first Finnish accounting textbook by August Lilius in 1862. The year 2005 marks another milestone: this was when all listed companies were obligated to prepare consolidated accounts according to IAS/ IFRS standards. The study applies a discourse analysis approach and presents Finnish financial accounting history under five discourses or themes, namely: entrepreneurship, academic, governance control, professional and financial market themes. Some of these have assumed more dominance over time while others have lost much of their former significance.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
