diff --git a/app/helpers/application_helper.rb b/app/helpers/application_helper.rb
index ca8e1c266..af1c60a4c 100644
--- a/app/helpers/application_helper.rb
+++ b/app/helpers/application_helper.rb
@@ -1824,12 +1824,12 @@ module ApplicationHelper
   def export_csv_encoding_select_tag
     return if l(:general_csv_encoding).casecmp('UTF-8') == 0
 
-    options = [l(:general_csv_encoding), 'UTF-8']
+    options = ['UTF-8', l(:general_csv_encoding)]
     content_tag(:p) do
       concat(
         content_tag(:label) do
-          concat l(:label_encoding) + ' '
-          concat select_tag('encoding', options_for_select(options, l(:general_csv_encoding)))
+          concat "#{l(:label_encoding)} "
+          concat select_tag('encoding', options_for_select(options, 'UTF-8'))
         end
       )
     end
diff --git a/test/helpers/application_helper_test.rb b/test/helpers/application_helper_test.rb
index 82991888d..2253932d3 100644
--- a/test/helpers/application_helper_test.rb
+++ b/test/helpers/application_helper_test.rb
@@ -2275,12 +2275,10 @@ class ApplicationHelperTest < Redmine::HelperTest
 
   def test_export_csv_encoding_select_tag_should_have_two_option_when_general_csv_encoding_is_not_UTF8
     with_locale 'en' do
-      assert_not_equal l(:general_csv_encoding), 'UTF-8'
+      assert_equal l(:general_csv_encoding), 'ISO-8859-1'
       result = export_csv_encoding_select_tag
-      assert_select_in result,
-                       "option[selected='selected'][value=#{l(:general_csv_encoding)}]",
-                       :text => l(:general_csv_encoding)
-      assert_select_in result, "option[value='UTF-8']", :text => 'UTF-8'
+      assert_select_in result, "option[selected='selected'][value='UTF-8']", :text => 'UTF-8'
+      assert_select_in result, "option[value='ISO-8859-1']", :text => 'ISO-8859-1'
     end
   end