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Liczba wyników
2020 | 109 | nr 165 | 193--213
Tytuł artykułu

Accounting Systems in Croatia, Poland, and Slovakia - a Comparative Study

Warianty tytułu
Systemy rachunkowości w Chorwacji, Polsce i Słowacji - badanie porównawcze
Języki publikacji
EN
Abstrakty
Cel: Artykuł zawiera analizę porównawczą systemów rachunkowości w krajach Europy Środkowej i Wschodniej - Chorwacji, Polsce i Słowacji. Głównym celem artykułu jest wyjaśnienie różnic między analizowanymi systemami, a także ekonomicznych, historycznych i kulturowych przyczyn ich występowania. Metodyka/podejście: Badania oparte na analizie porównawczej chorwackich, polskich i słowackich przepisów rachunkowości pozwalają stwierdzić ważne różnice w standardach rachunkowości, mimo bliskości geopolitycznej analizowanych krajów i ich słowiańskich korzeni. Wyniki: W artykule wykazano, że różnice ekonomiczne między krajami mogą wpływać na rozwój ich systemów rachunkowości. Z badań wynika, że przystąpienie do Unii Europejskiej miało znaczący wpływ na rozwój rachunkowości w tych krajach. Ponadto nasze badanie zweryfikowało, czy różnice kulturowe wpływają na systemy księgowe i sprawozdawczość finansową w analizowanych krajach. Oryginalność/wartość: Wskazane podobieństwa i różnice w systemach rachunkowości mogą pomóc organom regulacyjnym w ocenie rzeczywistych możliwości harmonizacji przepisów dotyczących rachunkowości w państwach członkowskich Unii Europejskiej w obliczu czynników ekonomicznych i kulturowych. (abstrakt oryginalny)
EN
Purpose: This paper provides a comparative analysis of accounting systems in three Central and Eastern European countries - Croatia, Poland, and Slovakia. The main goal of the paper is to contribute to the understanding of the main differences and their main economic, historical, and cultural reasons. Methodology/approach: The research based on a comparative analysis of Croatian, Polish, and Slovak accounting regulations allows for the identification of important differences in accounting standards, despite the geopolitical proximity of the analysed countries and their Slavic roots. Findings: The paper demonstrates that the economic differences between the countries may influence the development of their accounting systems. Our empirical research also reveals that accession to the European Union had a significant impact on the development of accounting in these countries. Moreover, our research verified whether cultural differences influence accounting systems and financial reporting in the analyzed countries. Originality/value: The similarities and differences in accounting systems indicated in this paper may help regulators assess real opportunities to harmonize accounting regulations in the member states of the European Union in the face of economic and cultural factors. (original abstract)
Rocznik
Tom
109
Numer
Strony
193--213
Opis fizyczny
Twórcy
  • Poznań University of Economics and Business, Poland
  • University of Zagreb
  • University of Economics in Bratislava
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171605213

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