Culture and Accounting Practices

Carataș Maria Alina (), Spătariu Elena Cerasela () and Drăgoi Mihaela Cristina ()
Additional contact information
Carataș Maria Alina: “Andrei Saguna†University of Constanta
Spătariu Elena Cerasela: “Ovidius†University of Constanta
Drăgoi Mihaela Cristina: The Bucharest Academy of Economic Studies

Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 1, 435-438

Abstract: The scope of this paper consists in highlighting several characteristics that defeat theorganizational culture and influence the accounting area, respectively, the accounting policieschosen at companies level. Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence.

Keywords: organizational culture; accounting systems; accounting practices; corporate governance (search for similar items in EconPapers)
JEL-codes: M41 M42 M48 (search for similar items in EconPapers)
Date: 2017
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/8.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvii:y:2017:i:1:p:435-438

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().