Wartości kulturowe a rachunkowość – przegląd empirycznych weryfikacji teorii wartości subkultury rachunkowości
Cultural values in accounting – the review of empirical tests of the theory of accounting subculture values

Summary/Abstract: Culture is often regarded as one of the elements of the socio-economic environment of accounting. It is believed that ideas, beliefs and moral values shared by a society may influence the assumptions underly-ing accounting systems, as well as the practical implementation of accounting solutions. The framework most widely used in research on relations between culture and accounting is S.J. Gray’s theory of cultural influence on the development of accounting systems. The aim of the article is to present main assump-tions of this theoretical concept and to review empirical research testing the framework.

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