Czynniki kształtujące zróżnicowanie krajowych modeli rachunkowości w świetle badań literaturowych
FACTORS INFLUENCING THE DIVERSITY OF NATIONAL ACCOUNTING MODELS BASED ON LITERATURE STUDIES

Summary/Abstract: Accounting, as social science, is influenced by the environment in which it carries out its tasks. The diversity of accounting systems, as well as its development models, is the derivative of different factors of historical, economic, political or cultural nature determining, on the one hand, its operational structure and on the other the challenges put forward before accounting by real life practice. The objective of the hereby article is an attempt to illustrate the broad spectrum of factors influencing the diversity of national accounting models and also the presentation of such components diversified typology. The discussion constituting the article content is based on analysing literature referring to these problems.

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