Wpływ kultury na harmonizację rachunkowości na świecie
The influence of culture on harmonization of accounting

Summary/Abstract: National culture is often listed as one of the most important elements of the socio-economic environment of accounting. It is believed that ideas, believes and values shared by a society may influence fundamental assumptions, theoretical framework and legal organization of accounting system as well as practical implementation of accounting solutions. In the article, the potential influence of culture on harmonization of accounting in the world is discussed.

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