| Autor: Elżbieta Hajduga | 109 |
Strony: 109-116
pełen tekst
CULTURAL FACTORS AS DETERMINANTS OF ACCOUNTING SYSTEM
Summary
Accounting keeps developing under the influence of different types of factors which determine accounting system. The article presents general classification of accounting systems according to different authors. It also focuses on cultural factors established on the basis of the followed customs and traditions. S. J. Gray was an outstanding researcher in the field of cultural differences in societies, who classified accounting systems from the perspective of the above criterion. The article presents accounting attributes defined by Gray and describes the division of the world, suggested by G. Hofstede, into regions based on social features such as individualism or collectivism in functioning, the power of distance, uncertainty and avoidance, as well as masculinity and femininity. The article is concluded with short final remarks.
pełen tekstCULTURAL FACTORS AS DETERMINANTS OF ACCOUNTING SYSTEM
Summary
Accounting keeps developing under the influence of different types of factors which determine accounting system. The article presents general classification of accounting systems according to different authors. It also focuses on cultural factors established on the basis of the followed customs and traditions. S. J. Gray was an outstanding researcher in the field of cultural differences in societies, who classified accounting systems from the perspective of the above criterion. The article presents accounting attributes defined by Gray and describes the division of the world, suggested by G. Hofstede, into regions based on social features such as individualism or collectivism in functioning, the power of distance, uncertainty and avoidance, as well as masculinity and femininity. The article is concluded with short final remarks.