Aspekty kulturowe rachunkowości – analiza krajowej literatury
The cultural aspects of accounting – a review of Polish literature

Summary/Abstract: The purpose of this article is to examine whether the cultural context of accounting is a subject of interest in Polish literature. To achieve this goal Polish accounting publications published during the period 1989–2011 were reviewed. The results indicate that the subject of cultural influence on ac-counting is addressed only from the theoretical viewpoint – mainly from the perspective of Hofstede’s cultural dimensions theory and Gray’s model of accounting subculture, or when discussing the sources of differences between accounting systems and the harmonization process.

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