The Comprehension Process of Audit and Accounting Culture through the Academic Environment
The Comprehension Process of Audit and Accounting Culture through the Academic Environment

Summary/Abstract: While the organizational culture and the professional culture are centered on serving the customer, the accounting and audit culture are focused on helping all accounting users. Mainly, culture operates with information that is prepared, disclosed and, in the same time, interpreted by its receivers and senders. The way each of us interprets the information or offers judgments and opinions, depends on our referential framework, that is a combination of our educational, developmental intellectual culture and work related experiences. The present study tries to point out how these concepts are understood by students from the academic environment and how knowledge gathered during their educational cycle can be transferred into practice

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