Wpływ kultury na harmonizację rachunkowości na świecie

• Autorzy: Katarzyna Klimczak

Warianty tytułu

The Influence of Culture on Harmonization of Accounting

• Języki publikacji: PL

Abstrakty

Kultura narodowa jest często wymieniana jako jeden z ważniejszych elementów środowiska społeczno-ekonomicznego rachunkowości. Uznaje się, że idee, przekonania i wartości, które są podzielane przez członków społeczeństwa mogą wpływać zarówno na założenia, ramy teoretyczne oraz formalno-prawne podstawy systemu rachunkowości, jak i na sposób stosowania określonych rozwiązań księgowych w praktyce. W artykule podjęto próbę odpowiedzi na pytanie, jaki wpływ może mieć kultura na procesy harmonizacji rachunkowości na świecie. (abstrakt oryginalny)

EN

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. (original abstract)

Słowa kluczowe

PL

Rachunkowość; Kultura; Harmonizacja

EN

Accounting; Culture; Harmonisation

• Czasopismo: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia
• Rocznik: 2013
• Numer: nr 61, T. 2
• Strony: 119--126

Twórcy

autor

Katarzyna Klimczak

• Szkoła Główna Handlowa w Warszawie

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