Accounting Systems in the Organizational Culture Context

Carata? Maria Alina () and Spãtariu Elena Cerasela ()
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Carata? Maria Alina: Bucharest University of Economic Studies
Spãtariu Elena Cerasela: Ovidius University of Constanta

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 697-701

Abstract: The work aims to present the accounting systems most popular worldwide in a synthetic manner, emphasizing the differences between them. The authors also try to present the accounting systems characteristics in the relation with culture, using a comparative analysis to distinguish their particularities. A brief presentation of accounting standards is also concluded in the context of convergence attempt of the Principles defining Continental accounting system and the Anglo-Saxon one.

Keywords: accounting system; accounting principles; IFRS (search for similar items in EconPapers)
JEL-codes: M14 M41 M48 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:1:p:697-701

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