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

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.

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