Religia jako czynnik kulturowy a rozwój rachunkowości w wybranych państwach azjatyckich
Religion as a cultural factor and accounting development in chosen Asian countries

Author(s): Małgorzata Czerny
Subject(s): Economy, Business Economy / Management, Micro-Economics, Theology and Religion, Cultural Anthropology / Ethnology, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: rachunkowość;religia;Azja;uwarunkowania kulturowe;
Summary/Abstract: The chapter presents the influence of belief systems (religion) as a cultural factor on the development of accounting in Indonesia, India and China. Contrary to appearances, this influence is not limited only to the development of a specific system of economic ethics in terms of Weber’s theory, so into accounting ethics. The chapter present show belief systems determine the attitudes and the needs of stakeholders, so also the scope of information provided by accounting, the rank of accounting principles, the scope of disclosures, as well as the development of, among others, accounting and controlling techniques. To illustrate this process, Asian countries that are economically developed and religiously diverse (Hinduism, Buddhism, Confucianism, Islam) were selected.

• Details
• Contents