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Author
Klimczak Katarzyna (Szkoła Główna Handlowa w Warszawie)
Title
Wpływ kultury na harmonizację rachunkowości na świecie
The Influence of Culture on Harmonization of Accounting
Source
Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2013, nr 61, T. 2, s. 119-126, bibliogr. 22 poz.
Keyword
Rachunkowość, Kultura, Harmonizacja
Accounting, Culture, Harmonisation
Note
streszcz., summ.
Abstract
Kultura narodowa jest często wymieniana jako jeden z ważniejszych elementów środowiska społeczno-ekonomicznego rachunkowości. Uznaje się, że idee, przekonania i wartości, które są podzielane przez członków społeczeństwa mogą wpływać zarówno na założenia, ramy teoretyczne oraz formalno-prawne podstawy systemu rachunkowości, jak i na sposób stosowania określonych rozwiązań księgowych w praktyce. W artykule podjęto próbę odpowiedzi na pytanie, jaki wpływ może mieć kultura na procesy harmonizacji rachunkowości na świecie. (abstrakt oryginalny)

National culture is often listed as one of the most important elements of the socio-economic environment of accounting. It is believed that ideas, believes and values shared by a society may influence fundamental assumptions, theoretical framework and legal organization of accounting system as well as practical implementation of accounting solutions. In the article, the potential influence of culture on harmonization of accounting in the world is discussed. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Szczecin University Main Library
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Bibliography
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ISSN
1640-6818
1733-2842
Language
pol
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