An attempt to define cultural differences and their
impact on the accounting system in selected countries in the conceptual
context of G. Hofstede and S. Gray Cover Image

Próba określenia różnic kulturowych i ich wpływu na system rachunkowości w wybranych krajach w świetle koncepcji G. Hofstede i S. Graya
An attempt to define cultural differences and their impact on the accounting system in selected countries in the conceptual context of G. Hofstede and S. Gray

Author(s): Małgorzata Czerny
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: cultural dimensions; determinants of accounting; accounting systems

Summary/Abstract: This article attempts to capture the most important cultural differences between Poland and its neighbors − Russia and Germany, in the context of Hofstede’s cultural dimensions. Then the author tries to link them with cultural determinants of accounting in the light of the concept of S. Gray. As a research method literature studies and reasoning were applied.

  • Issue Year: 2018
  • Issue No: 503
  • Page Range: 98-109
  • Page Count: 12
  • Language: Polish