This paper gives an overview of prior writings published by Estonian researchers that have analyzed the development of Estonian accounting legislation and financial reporting and potentially contributes to the understanding of Estonian international financial reporting standards’...

Governmental management accounting (GMA) is a less studied area in the literature because of its complexity and close dependence on national legislations and policies. This is particularly true for developing countries such as China. This paper studies the current GMA practices in China at the...

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...