CULTURAL DIMENSIONS IN ACCOUNTING SYSTEMS

Neculai Tabãrã () and Carmen Nistor ()
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Neculai Tabãrã: Alexandru Ioan Cuza University of Iaºi, Romania
Carmen Nistor: Alexandru Ioan Cuza University of Iaºi, Romania

European Journal of Accounting, Finance & Business, 2014, vol. 2, issue 1, 12-22

Abstract: Many studies have shown that accounting systems have their own specificity in each country. Thereby the research focused mainly on the influence of environmental factors, cultural ones not being often into consideration. In this paper we aim to highlight the relationship between cultural characteristics and accounting systems relying on research and studies to date. Reviewing international accounting literature, we can say that there is no comprehensive theory to explain differences in the pattern of reporting and accounting practices in each country.

Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:2:y:2014:i:1:p:12-22

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