Elementy kształtujące sylwetkę muzułmańskiego księgowego
The profile of a Muslim accountant – influencing elements

Summary/Abstract: The purpose of this article is to present the attributes of a Muslim accountant professional profile constituting the function of a certain environment (institutional, cultural and religious) in which an accountant executes the respective tasks. The discussion presented in the article is based on subject literature studies and source documents as well as the author’s analysis of the so-called Muslim accountancy practice. It is also the synthesis of research carried out in the field of cultural determinants influencing accountancy.

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