suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches … underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is clear … according to the culture. …

factors which shape a culture and thereby differentiate the cultures all over the world. Thus, the most known and used model … tries to emphasize the main components of the Romanian culture. We used our own questionnaire in order to detect how the … Romanian culture is positioned on the bases of the Geert Hofstede's cultural dimensions. We have found a very high level of …