This study identifies relevant issues regarding behavior and responsiveness of accounting practices and standards to political developments in a single national setting. Research into monitoring of attitudes and practices regarding traditional versus evolving models will likely engage researchers for some time to come in all sovereign jurisdictions particularly in the light of post 2008 global financial events. © 2013 The Authors.
Pajunen, K. (2013, November). Changing reporting models: A summary of the experience in Finland. Research in Accounting Regulation. https://doi.org/10.1016/j.racreg.2013.08.012