Purpose The chapter shows how globalization and the IFRSs have affected the development of financial accounting and reporting in Estonia. This is interpreted through institutional theory. Design/methodology/approach The theoretical framework takes into account the prior papers published using...

The paper attempts an evaluation of the initial measures of accounting reform legislation undertaken in each of the Baltic states of Estonia, Latvia and Lithuania in the context of the successful struggle for the restoration of national independence and a transition from the command economy to a...