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2016 | nr 434 Quantitative Methods in Accounting and Finance | 148--158
Tytuł artykułu

Quantitaive Assessment of Culture and Its Usage in Accounting

Autorzy
Treść / Zawartość
Warianty tytułu
Ilościowa ocena kultury i jej zastosowanie w rachunkowości
Języki publikacji
EN
Abstrakty
EN
Culture is one of most important factors that influences everyday life, economy, law and business practices. The purpose of the paper is to explain how culture can influence accounting. Different concepts of measurement of culture will be presented. Their usefulness for accounting will be explained. The considerations presented in the paper on based on literature on cultural differences(original abstract)
Kultura jest jednym z najistotniejszych czynników wpływających na życie rodzinne, ekonomię, prawo oraz praktyki biznesowe. Celem niniejszego artykułu jest wyjaśnienie, w jaki sposób kutura może wpłynąć na rachunkowość. Opisano w nim także różne koncepcje pomiaru kultury. Zaprezentowane rozważania bazują na literaturze dotyczącej zagadnienia różnic kulturowych(abstrakt oryginalny)
Twórcy
autor
  • Wrocław University of Economics, Poland
Bibliografia
  • Encyclopedia of Management Theory, 2013, Kessler E.H. (ed.), Sage, New York.
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  • Hofstede G., 1983, Dimensions of National Cultures in Fifty Countries and Three Regions, [in:] Explications in Cross-cultural Psychology, Deregowski, J.B., Dziurawiec, S., Annis, R.C. (eds.), Swets & Zeitlinger, Lisse.
  • Hofstede G., 1984, Cultural dimensions in management and planning, Asia Pacific Journal Of Management, January.
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  • Moore E.C., 2009, Culture and trade freedom: A Comparison of culture and the degree of economic freedom in South American and Eastern European countries, The Business Review, Cambridge, vol. 14, no. 1, December.
  • Mullins J., 2007, Management and Organizational Behaviour, Prentice Hall, Parson, London.
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  • Nowak M., 2013, Controlling w zarządzaniu. Uwarunkowania psychologiczne, Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, Wrocław.
  • Prescott G.L., Vann C.E., 2015, The effects of national culture on financial statement comparability: A survey of research findings, The Journal of Corporate Accounting & Finance, September/October.
  • Schwartz S.H., 1992, Universals in the content and structure of values: Theory and empirical tests in 20 countries, Advances in Experimental Social Psychology, vol. 25, Zanna M. (ed.), Academic Press, New York.
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  • Spinello R.A., 2014, Global Capitalism, Culture and Ethics, Routledge, New York.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171440366

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