The business activity allows identifying two categories of flows: flows of results and cash flows. Flows affect the … formation both monetary items (which drive the monetary input or output and thus implies a cash flow), and non-cash items … (affecting the result, without leading to a cash flow). Are equally identifiable cash flows that do not involve an immediate …

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. …