The Role of Culture in Accounting in the Light Of Hofstede's, Gray's and Schwartz's Cultural Dimensions Theories - a Literature Review

• Autorzy: Katarzyna Koleśnik
• Języki publikacji: EN

Abstrakty

EN

For along time many authors have been studying the factors that allow for abetter explanation of different accounting practices among various countries. Cultural conditions are more often regarded as one of the reasons for these differences. Cross cultural psychology may prove helpful in becoming aware of one's own culturalidentity. Researchers of this field try to systematise the traits characterising particular cultural circles. The objective of this article is to present three basie typologies of cultural value models: the conception of S.H. Schwartz, C. Hofstede and S.J. Cray. Next more recent studies that have examined the impact of national culture on accounting using these theoretical frameworks are presented. (original abstract)

Słowa kluczowe

PL

Kultura; Rachunkowość; Przegląd literatury

EN

Culture; Accounting; Literature review

• Czasopismo: e-Finanse
• Rocznik: 2013
• Tom: 9
• Numer: nr 3
• Strony: 33-41

Twórcy

autor

Katarzyna Koleśnik

• University of Gdansk, Poland

Bibliografia

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