CULTURAL INFLUENCES ON THE ACCOUNTING DEVELOPMENT STRATEGY Cover Image

CULTURAL INFLUENCES ON THE ACCOUNTING DEVELOPMENT STRATEGY
CULTURAL INFLUENCES ON THE ACCOUNTING DEVELOPMENT STRATEGY

Author(s): Alina Teodora Ciuhureanu, Nicolae Balteş, Hortensia Gorski
Subject(s): Economy
Published by: Editura Universităţii Vasile Goldiş
Keywords: accounting; culture; system; information.

Summary/Abstract: Accountancy can be considered as an economic weapon, and who has it, holds the power. The existence of companies which operate at a global level has determined new mutations in the accounting system, leading towards the increase of the social role of the financial-accounting information, towards the necessity of standardizing it. Starting from this, the paper presents, first of all, synthetically, some ideas regarding the accounting adjustment, normalization and convergence. Then, the emphasis is laid on the impact of national and organizational culture on the accounting development strategy.

  • Issue Year: 20/2010
  • Issue No: 1
  • Page Range: 560-567
  • Page Count: 8
  • Language: English
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