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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
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)
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)
Twórcy
autor
  • Wrocław University of Economics, Poland
Bibliografia
  • Encyclopedia of Management Theory, 2013, Kessler E.H. (ed.), Sage, New York.
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  • Gray S.J., 1988, Towards a theory of cultural influence on the development of accounting systems internationally, Abacus, vol. 24.
  • Hofstede G., 1980, Culture's Consequences: International Differences In Work-Related Values, Sage, London.
  • 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.
  • Hofstede G., 1991, Culture and Organizations: Software of the Mind, McGraw-Hill, London.
  • Hofstede G., 2011, Culture's Consequences: Comparing Values, Behaviors, Institutions and Organizations across Nations, Sage, Thousand Oaks.
  • Hofstede G., Bond M.H., 1988, The confucius connection: From cultural roots to economic growth, Organizational Dynamics, vol. 16, no. 4.
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  • House R.J., Hanges P.J., Ruiz-Quintanilla A., Dorfman, Javidan M., Dicksons M., 1999, Cultural Influences on Leadership and Organizations: Project GLOBE.
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  • https://www.geert-hofstede.com/national-culture.html (30.04.2016).
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  • Kroeber A.L., Parsons T., 1958, The concepts of culture and of social system, American Sociology Review, 23.
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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.
  • North D., 1990, Institutions, Institutional Change, and Economic Performance, Cambridge University Press, Cambridge.
  • 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.
  • Schwartz S.H., 1994, Beyond Individualism-Collectivism: New Cultural Dimensions of Values,[in:] Individualism and Collectivism: Theory, Method and Application, Kim U., Triandis H.C., Kagitcibasi C., Choi S-C., Yoon G. (eds.), Sage, Newbury Park.
  • Schwartz S.H., 2006, A theory of cultural value orientations: Explication and application, Comparative Sociology, vol. 5, issue 2-3, pp. 137-182.
  • 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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