CULTURAL DIMENSIONS IN ACCOUNTING SYSTEMS
Many studies have shown that accounting systems have their own specificity in each country. Thereby the research focused mainly on the influence of environmental factors, cultural ones not being often into consideration. In this paper we aim to highlight the relationship between cultural characteristics and accounting systems relying on research and studies to date. Reviewing international accounting literature, we can say that there is no comprehensive theory to explain differences in the pattern of reporting and accounting practices in each country.
Year of publication: |
2014
|
---|---|
Authors: | TABÃRÃ, Neculai ; NISTOR, Carmen |
Published in: |
European Journal of Accounting, Finance & Business. - Facultatea de Ştiinţe Economice şi Administratie Publica, ISSN 2344-102X. - Vol. 2.2014, 1, p. 12-22
|
Publisher: |
Facultatea de Ştiinţe Economice şi Administratie Publica |
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